1374                             Laws of Maryland                      [Ch. 651

of any stockholders or member of the association conducting the
same and provided the proceeds therefrom are used exclusively for
the improvement, maintenance and operation of such agricultural
fair. Gross receipts of non-profit cultural organizations, which re-
ceive grants through or from the Maryland Arts Council or which
receive direct appropriations of State funds under Article 41, Sec-
tion 404 (b) of this Code, through the Maryland Arts Council,
derived from admissions to concerts and theatrical events, whether
by a single ticket, season ticket or subscription, shall be exempt
under this subsection from both the State and local tax.

Sec. 2. And be it further enacted, That this Act shall take effect
July 1, 1971.

Approved May 24, 1971.

CHAPTER 651
(Senate Bill 272)

AN ACT to repeal and re-enact, with amendments, Section 29 (a) of
ADD NEW SECTION 29 (A-l) TO Article 96A of the Annotated
Code of Maryland (1970 Supplement), title "Water Resources,"
subtitle "Pollution Abatement," TO IMMEDIATELY FOLLOW
SECTION 29 (A) THEREOF AND TO REPEAL AND RE-EN-
ACT, WITH AMENDMENTS, SECTION 29 (B) OF SAID AR-
TICLE, TITLE AND SUBTITLE OF SAID CODE to prohibit
failure to report oil discharges into the waters of the State and the
leaving of the scene of the discharge. FAILURE TO REMAIN
AVAILABLE AND TO PROVIDE A PENALTY FOR VIOLA-
TION OF THIS ACT.

Section 1. Be it enacted by the General Assembly of Maryland,
That Section 29 (a) of (A-l) BE AND HEREBY IS ADDED TO
Article 96A of the Annotated Code of Maryland (1970 Supplement),
title "Water Resources," subtitle "Pollution Abatement," TO FOL-
LOW IMMEDIATELY AFTER SECTION 29 (A) THEREOF AND
THAT SECTION 29 (B) OF SAID ARTICLE, TITLE AND SUB-
TITLE OF SAID CODE be and it is hereby repealed and re-enacted,
with amendments, to read as follows:

29. (A-l)

(a) Except in case of emergency imperiling life or property, or
unavoidable accident, collision, or stranding, it shall be unlawful
for any person to discharge or permit the discharge of oil in any
manner into or upon the waters within the jurisdiction of the State

of Maryland from any vessel, ship or boat of any kind.

No person discharging or permitting the discharge of oil into or

upon the waters of the State, regardless of cause, shall knowingly

fail to report the incident immediately to the appropriate Federal

or State officials nor shall he leave the scene of the discharge until

the appropriate officials have responded to the report.