1764                                Laws of Maryland                        [Ch. 689

WISE FIXED IN THIS SUBTITLE OR THE REGULATIONS OF
THE COMPTROLLER; PROVIDED HOWEVER, THAT THE
FINDING OF THE COMPTROLLER WITH RESPECT TO THE
RESPONSIBILITY OF THE PERSON, FIRM OR CORPORA-
TION LIABLE FOR TAXES IN EACH CASE SHALL BE FINAL
AND CONCLUSIVE.

409.

EVERY PERSON, FIRM OR CORPORATION SUBJECT TO
THE TAXES IMPOSED BY THIS SUBTITLE SHALL KEEP
COMPLETE AND ACCURATE RECORDS IN SUCH FORM AND
CONTAINING SUCH INFORMATION AS THE COMPTROLLER
MAY BY REGULATION PRESCRIBE. SUCH RECORDS SHALL
BE OPEN AT ANY TIME DURING BUSINESS HOURS FOR
INSPECTION AND EXAMINATION BY THE COMPTROLLER
OR ANY OF HIS AUTHORIZED REPRESENTATIVES, AND
SHALL BE PRESERVED FOR A PERIOD OF THREE (3)
YEARS UNLESS THE COMPTROLLER SHALL, IN WRITING,
CONSENT TO THEIR DESTRUCTION WITHIN THAT PERIOD,
ON BY ORDER REQUIRE THAT THEY BE KEPT LONGER.

410.

THE COMPTROLLER IS AUTHORIZED AND EMPOWERED
TO MAKE, ADOPT AND AMEND SUCH RULES AND REGULA-
TIONS AS DEEMED NECESSARY TO CARRY OUT THE PROVI-
SIONS OF THIS SUBTITLE.

411.

ANY PERSON, FIRM OR CORPORATION, LIABLE FOR THE
TAXES IMPOSED BY THIS SUBTITLE, WHO OR WHICH:

(1)    WILFULLY FAILS TO PAY THE TAXES IMPOSED BY
THIS SUBTITLE; OR

(2)    WILFULLY FAILS TO FILE ANY RETURN REQUIRED
BY THIS SUBTITLE; OR

(3)    WILFULLY MAKES ANY FALSE STATEMENT OR MIS-
LEADING OMISSION IN ANY RETURN FILED AS REQUIRED
BY THIS SUBTITLE; OR

(4)    WILFULLY FAILS TO KEEP RECORDS IN ACCORD-
ANCE WITH THIS SUBTITLE AND ANY REGULATION
ADOPTED PURSUANT THERETO, SHALL BE GUILTY OF A
MISDEMEANOR AND, UPON CONVICTION THEREOF, SHALL
BE FINED NOT MORE THAN FIVE HUNDRED DOLLARS
($500) OR IMPRISONED FOR NOT MORE THAN SIX MONTHS,
OR BOTH.

SEC. 2. AND BE IT FURTHER ENACTED, THAT ANY
RESOLUTION OR ORDINANCE ENACTED BY ANY COUNTY,
INCORPORATED CITY OR TOWN IN THIS STATE OR BALTI-
MORE CITY IMPOSING OR LEVYING AN ADMISSION OR
AMUSEMENT TAX, AND ANY NOTICE TO THE COMPTROL-