Marvin Mandel, Governor                        469

and the days spent working on the public roads of the county, which
statement or schedule, together with all books, papers and commit-
ments kept by him pertaining to prisoners in the Jail, shall at all
times be open to the inspection of the County commissioners, State's
Attorney and Grand Jury, and should the Sheriff neglect or refuse
to keep said book or comply with any of the duties which he is
hereby required to perform, he shall be guilty of a misdemeanor and
subject to indictment, and upon conviction thereof, he shall be
fined a sum not exceeding One Hundred Dollars ($100.00).

Sec 2. And be it further enacted, That this Act shall take effect
July 1, 1972.

Approved April 26, 1972.

CHAPTER 167
(House Bill 1021)

AN ACT to repeal and re-enact, with amendments, Section 411D(f)
of Article 81 of the Annotated Code of Maryland (1971 Supple-
ment), title "Revenue and Taxes," subtitle "Worcester County
Room Tax," to change the intervals of distribution of funds col-
lected by the Board of County Commissioners under the room tax.

SECTION 1. Be it enacted by the General Assembly of Maryland,
That Section 411D(f) of Article 81 of the Annotated Code of Mary-
land (1971 Supplement), title "Revenue and Taxes," subtitle "Wor-
cester County Room Tax," be and it is hereby repealed and re-
enacted, with amendments, and to read as follows:

411D.

(f) From the total proceeds collected from the tax by the Board
of County Commissioners from time to time, from the hotels, motels,
apartments, cottages or other similar places, the Board shall deduct
a reasonable sum or percentage for the cost of imposing and collect-
ing the tax and credit this deduction to the general funds of the
county. That portion of the remainder of the total proceeds which
came from payments made by a hotel, motel, apartment, cottage
or other similar place located in whole or in part within the corporate
limits of a municipal corporation in a resort area in the county shall
be paid over without qualification or condition to the mayor and city
council, by whatever name known, of the municipal corporation. The
remaining portion of the total proceeds shall be credited to the general
funds of the county. [Distribution of these several payments shall
be made periodically by the Board of County Commissioners, within
45 days following the last days of March, June, August, and Decem-
ber.] Distribution of these several payments shall be made periodi-
cally by the Board of County Commissioners, not less than 15 days
nor more than 30 days following the last day of each month during
the year.

Sec. 2. And be it further enacted, That this Act shall take effect
July 1, 1972.

Approved April 26, 1972.