2000                             Laws of Maryland                       Ch. 711

(d) Whenever any lease producing natural and/or casing-head
gas changes hands or any purchaser of gas transfers his interest, it
shall be the duty of the owner or operator of said lease and any such
purchaser of gas to note on Ms last report that said lease or interest
has been sold or transferred, showing the effective date of said
change and the name and address of the individual, firm, associa-
tion, joint stock company, syndicate, co-partnership, corporation,
agency, or receiver who will operate said lease, or who bought said
interest and will be responsible for the filing of reports provided for
in this subtitle. It further shall be the duty of the new owner or
operator of said lease or interest to note on his first report that said
lease or interest has been acquired, showing the effective date of
said change and the name and address of the individual, firm, asso-
ciation, joint stock company, syndicate, co-partnership, corporation,
agency or receiver formerly owning and/or operating said lease, or
interest.

572-9.

(a)    Whoever shall, as a producer or purchaser or as agent or
representative of a producer or purchaser, knowingly make any false
entries or fail to make any proper entries in the books required by
this subtitle with intent to defraud Allegany County; or whoever, as
such, shall knowingly make a false or incomplete report as required
by the provisions of this subtitle; or whoever, as such shall know-
ingly fail or refuse to make the report required to be made; or
whoever, as such shall destroy, mutilate, or secrete any of the records
required to be kept by the provisions of this subtitle; or whoever,
as such, shall hide or secrete with intent to defraud, any of the prop-
erty upon which a lien is created hereunder shall be guilty of a mis-
demeanor and, upon conviction thereof, shall be fined in a sum of not
less than One Hundred Dollars ($100.00) nor more than One Thou-
sand Dollars ($1,000.00), or be confined in the county jail for not
more than twelve (12) months, or by both such fine and imprison-
ment.

(b)    In addition thereto, such producer or purchaser or agent
thereof shall forfeit to Allegany County, for any said offense or the
violation of any of the provisions hereof, or any rule or regulation,
a penalty of One Thousand Dollars ($1,000.00) for each such offense
to be recovered by Allegany County in a civil suit. The penalties
prescribed in this section, both criminal and civil, are in addition to
any and all other penalties prescribed in this subtitle.

572-10.

All receipts from the tax imposed by this subtitle shall be ac-
counted for and paid into the General Funds of Allegany County.

Sec. 2. And be it further enacted, That this Act shall take effect
July 1, 1970.

Approved May 21, 1970.