Worcester Democrat and the ledger-enterprise. (Pocomoke City, Md.) 1921-1953, 1935-04-05

any false or fraudulent return, with
any attempt to evade the tax or to re-
fuse to pay the tax when due and
payable, or to refuse to permit the
examination of any book account, re-
cord or other data, by the comptroller
or his duly authorized agent or rep
resentative. Any person violating
any provision of this section shall be
guilty of misdemeanor and upon con-
viction Thereof, in a court of compe-
tent jurisdiction, shall be fined not
more than five hundred dollars ($5O0)
or imprisoned for term not exceed
ing one year, or both, in the discre-
ton of the court for every such Of
tense.
72-N. For the purpose of enforcing
, the provisions of this act the Comp
troller or any duly authorized agent or
representative designated by him may
conduct Investigations and hold hear
+, ings concerning any matter covered by
! this act, and such Investigations and
hearings may be conducted or held at
any time or place within the State of
Maryland subject to the limitations
elsewhere provided by this act In the
conduct of any investigation OF hear
ing the Comptroller or his duly author
lied agent or representative shall have
power to require by subpoena or sum-
mons the attendance and testimony of
Witnesses, and the production of any
books, accounts, records, papers and
correspondence relating to any matter
concerning which the Comptroller is
} authorized by this act to determine.
) The Comptroller or his duly author
) lied agent or representative may sign
| subpoenas, administer oaths and af-
firmation, examine witnesses and re-
!, ceive evidence. In case of disobedience
; to any subpoenas or of the contumacy
. of any witness appearing before the
, Comptroller or his duly authorized
!, agent or representative, the Comptrol-
Ter may invoke the aid of the Circuit
Court of any Of the counties or Of
, the Baltimore City Court. Such court
may thereupon issue an order requir-
| ing the person subpoenaed to obey the
!, subpoena to give evidence or produce
l books, accounts, records, papers and
7 correspondence tiuching the matter in
question. Any failure to obey such
orders of court may be punished by
such.
: NONE TO BE EXCUSED
FROM TESTIFYING
72-O. No person shall be excused
from testifying or producing any
books, papers, records or data in any
investigation or upon any hearing
2 when ordered to do so by the Comp
' troller or his duly authorized agent or
( representative, upon the ground that
: the testimony or evidence, document
2 airy or otherwise, may tend to incrim-
} mate him or subject him to criminal
: penalty, but no such testimony or
evidence, documentary or otherwise,
r shall be used in any subsequent prose-
= cution against the individual supply
2 ing the same. No Individual so testi-
: flying shall be exempt from prosecu-
ton and punishment for perjury COM
2 mitted in so testifying.
TIP. The Comptroller shall pay into
special account in the general treas
ury to be known as the estate Emer-
= gency Relief Fund" all taxes collected
and received by him under the pro-
= visions of this act, and in addition
l thereto the Treasurer of the State
, shall pay into said fund an amount
: not to exceed three hundred fifty thou
sand dollars ($35O,OOO). From any
: surplus in the revenue derived from
the State inheritance tax law which
/ surplus may remain after the crea-
, ton of the reserve fund and the pay
| ment of interest and principal require
ments of the emergency bond issue of
: 1885. The sums so paid into said
7 estate Emergency Relief Fund" shall
: be disbursed upon warrant OF the
comptroller for the following pur-
7 poses:
, EMPLOYMENT OF EXTRA
, HELP AUTHORIZED
5 (a) To pay the salaries of such adj
: ditional employees as the Comptroller
l shall find necessary to carry out the
provisions of this act and all other
5 expenses made necessary thereby, the
r Comptroller with the approval of the
Board of Public Works is hereby au-
thorized to employ such assistants,
deputies, auditors, investigators,
= clerks, stenographers and other en-
= ployes as he deems necessary, at such
canononSatinn &c he NAV deternine