If any officer, agent or employee of any street railway company within the City of Baltimore shall knowingly, wilfully and corruptly certify to the Board of Park Commissioners a less sum than is actually due as the park tax of nine per centum of the gross receipts from the lines of such company within the City limits, he shall be guilty of a misdemeanor and on conviction thereof shall suffer imprisonment for not more than six months in jail, or pay a fine of not more than one thousand dollars, or both, in the discretion of the Court. P.L.L., 1888, §769C 1915, §800 1927, §800 1930, §800 1938, §985 1949, §612 1969, §18-9 1894, ch. 550 1898, ch. 123, §800