75TH CONG., 3D SESS.- CH. 223-MAY 16, 1938 that court. Any person in custody or control of any books, papers, records, or memoranda bearing upon the matters required to be included in such returns, who shall refuse to permit the examination by the assessor or any person designated by him of any such books, papers, records, or memoranda, or who shall obstruct or hinder the assessor or any person designated by him in the examination of any books, papers, records, or memoranda, shall upon conviction thereof be fined not more than $300. All prosecutions under this section shall be brought in the police court of the District of Columbia on information by the corporation counsel of the District of Columbia in the name of the District of Columbia." (b) Section 8 of title I of said Act is amended to read as follows: "SEC. 8. Taxes on property reported in any return filed by a taxpayer shall be assessed within two years after the filing of such return; and such taxes may be collected by distraint or by proceeding in court within three years after the date of the assessment of such taxes. In the case of a false or incorrect return, whether in good faith or otherwise, or of a failure to file a return within the time prescribed by law or of a failure to include taxable property or assets belonging to the taxpayer in any return filed by such taxpayer, whether in good faith or otherwise, the tax may be assessed at any time, and the tax may be collected by distraint or by proceeding in court within three years after the assessment of such tax." (c) Title I of such Act is further amended by adding after section 9 thereof the following new sections: "SEC. 10. Any person required to file a return or schedule, by the terms of an Act entitled 'An Act making appropriation 1 to provide for the expenses of the government of the District of Columbia for the fiscal year ending June 30, 1903, and for other purposes', approved July 1, 1902, as amended, who shall fail or refuse to file the same within the time required by said Act as amended shall, upon convic- tion thereof, be fined not more than $300 for each and every failure or refusal and each and every day that such failure or refusal con- tinues shall constitute a separate and distinct offense. All prosecu- tions under this section shall be brought in the police court of the District of Columbia on information by the corporation counsel of the District of Columbia in the name of the District of Columbia. The penalty herein provided shall be in addition to the other penalties provided in said Act of July 1 1902, as amended. "SEc. 11 . As used in this title- "(a) The term 'person' includes any individual, firm, copartner- ship, joint adventure, association, corporation (domestic or foreign), trust trustee, estate, or receiver. "(b) The term 'return' means any return required to be filed by this title. "SEC. 12. Except in accordance with proper judicial order and as otherwise provided by law, it shall be unlawful for the Commissioners of the District of Columbia or any persons having an administrative duty under this title to divulge or make known in any manner any information contained in any return required under this title. The persons charged with the custody of such returns shall not be required to produce any of them in any action or proceeding in any court except on behalf of the United States or the District of Columbia or on behalf of any party to any action or proceeding under the provi- sions of this title, when the returns or facts shown thereby are directly involved in such action or proceeding, in either of which events the 'So in original. Refusal to permit examination; penalty. Jurisdiction. 50 Stat. 675. Assessment and ol- lection, time limita- tion. In case of a false or incorrect return, etc. 50 Stat. 675. Penalty for failure to make return of per- sonal property for taa- ation. 32 Stat. 590. Jurisdiction of court. Penalties. Definition of terms "Person." "Return." Secrecy of return. 52 STAT.] 357
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