1034 ARTICLE 4.

the time mentioned, conformed in all things to the provisions of the law
relating to auctions in Baltimore City, according to the best of my knowl-
edge and belief, so help me God." And he shall cause a certificate of the
fact that he has taken such oath, duly signed by said Justice or said Judge,
and a certificate of the Clerk of the Superior Court of Baltimore City, of
the official character of said Justice when signed by him, to be annexed to
said return; and no account or return of sales, as provided to be made
and rendered in the preceding section shall be deemed or held to be "a:
true and particular account," within the meaning of said preceding sec-
tion, unless the oath herein provided is made and annexed to such account
or return of sales; and the auctioneer refusing or neglecting to make and
to annex such oath shall be liable to be proceeded against as if he had not
made and rendered any account or return of sales as required by law.

P. L. L. (1860), Art. 4. sec. 121. 1872, ch. 249. P. L. L. (1888), Art. 4, sec. 110.

268. If any auctioneer shall refuse or neglect to transmit to the State
Treasurer a duplicate of the record of his recognizance as before required,
or shall neglect or refuse to render an account of sales to the Comptroller
of the City of Baltimore quarter-yearly, or shall refuse or neglect to trans-
mit a duplicate copy of such account to the Comptroller of the State
within the time or times limited for rendering such account or trans-
mitting such duplicates as provided in Section 266, or shall refuse or
neglect to pay over to the Comptroller of the city the money or moneys
due from him to the State for duties, according to law, within thirty days
after rendering such account, he shall, in and for each and every such
case of refusal or neglect, be deemed guilty of a misdemeanor, and shall
be subject to presentment and indictment in the Criminal Court of Balti-
more, and on conviction thereof shall be fined in a sum not exceeding
seven hundred dollars, nor less than one hundred dollars, and on convic-
tion shall further be deemed to have forfeited his appointment as auc-
tioneer, and shall be disqualified from acting as auctioneer under the
same; provided, it shall be competent for such auctioneer at the trial of
such suit to give in evidence every matter or thing going to show a satis-
factory excuse on his part for such neglect or refusal; and if the jury
before which such, suit shall be tried shall think such excuse satisfactory,
they shall return a verdict for the defendant; the defendant, however, in
such case to pay the costs of the prosecution and provided further, that no
suit or indictment, or conviction, under this section, for the penalties
herein contained, shall be held to bar or prevent the State from bringing
such civil action or actions in any of the courts of this State against any
auctioneer, or on his bond, for the recovery of money that may be due the
State, or for the non-performance or mis-performance of any duty imposed
upon him by this subdivision of this Article, and for which a civil action
would lie against him or on his bond.

P. L. L. (1860), Art. 4, sec. 122. P. L. L. (1888), Art. 4, sec. 111.

269. Every auctioneer who, within the period limited for his account-
ing shall have made no sales of goods or property of any kind liable to