The Republican., 1935-09-19
PUBLIC GENERAL LAWS

from the time the tax was due until paid.
I'D If any part of the deficiency is due
to fraud with intent to evade the tax, there
shall be added 100 per cent of the total
amount of the deficiency and in addition,
interest at the rate of l per cent per month
or fraction of a month from the date the
tax due until paid.
(e) All payments received shall be cred
tied first to penalty and interest accrued and
then to tax due.
72-F. 1t shall be the duty of every person
engaging continuing in any business on
and preserve records of gross sales and such
which a tax is imposed by this Act, to keep
other records as may be necessary to deter
mine the tax liability under the provisions
of this Act, and it shall be the duty of every
such person to keep and preserve for a per-
iod of two years all invoices and records of
goods and merchandise purchased for resale,
and all such books, invoices and other re-
cords shall be open for examination at any
time by the Comptroller or his duly authorized
agent.
72-G. If any taxpayer who has failed to
file any return required by this Act, or has
filed incorrect or insufficient return. re-
fuses or neglects to file a proper return
within ten days after being notified by the
Comptroller of his delinquency. the Comp
troler shall determine the net sales of such
taxpayer and compute the tax from the best
information available and such determination
and computation shall be prima facie correct
for the purposes of this Act. Such tax so
computed by the Comptroller, together with
the accrued interest, shall be payable within
ten days after demand by the Comptroller. and
if not so paid there shall be added a penalty
of 100 per cent, and interest at the rate of
l per cent. per month fraction of a month
from the time the tax was originally due
until paid.
72-H The tax imposed by this Act shall
be lien upon the property of any person
subject to the provision thereof and shall be
a preferred claim in the event of bank
ruptcy or insolvency. Whenever the owner
of any business subject to the terms of this
Act shall sell, dispose of transfer the
goods, merchandise or property with the
rights of the business to another, the seller
shall within ten days after the date of sale
and the discrimination of the business, file
Section TIC, the said seller and former
proprietor shall also furnish the purchaser
and successor in the business with a dupli-
cate report of sales required under said
Section TIC, for three months next preced-
ing the month in which the transfer of the
business is made, together with receipts or
other evidence of taxes paid during the same
period. The seller of such business shall be
liable for the payment of taxes due or
accrued prior to the time of the transfer
until he shall file with the Comptroller
written agreement that the proprietor
or purchaser has assumed the responsibility
of the payment of all taxes due accrued
against the business prior to the time of
purchase. The successor to such business,
unless he shall sign an agreement to pay
accrued taxes as indicated above is author
lied and empowered to withhold from the
purchase price of the goods, properties and
other items acquired, a sum sufficient to
cover all taxes due and payable under the
operation of the business prior to the time
of purchase, and delay final settlement until
such time as the former owner shall pro-
duce a receipt from the Comptroller show
ing that all taxes have been paid or
certificate to the effect that taxes
due and payable. In the event the purchaser
or new proprietor of such business fails to
exercise his right to withhold the nee
essary to pay the taxes due and payable
at the time of transfer and the former owner
fails to pay the taxes as required by law,
the new owner shall be personally liable for
the payment of taxes due or accrued as
of the operations carried by
the former owner.
72-I (a) Any taxpayer may apply to the
for a revision of the tax
assessed against him at any time within
sixty days from the date on which the
sessment is made. Upon the receipt of such
application the Comptroller shall grant
hearing thereon after reasonable notice to
the taxpayer and it, upon such hearing the
shall determine that the tax is
excessive or incorrect he shall adjust the
of the tax accordingly to the
law and facts. The Comptroller shall
tify the taxpayer of his determination and
shall refund to the taxpayer the amount, il
any, paid in excess of the tax found by him
to be due, and if it is found that any ad-
ditional taxes are due by the taxpayer, such
additional taxes, with interest thereon at the
rate of p of one per cent per month shall
be paid within ten days thereafter. If not so
paid a penalty of per cent shall be added
(b) The final determination of the Comp
troller upon application made by a taxpayer
for revision of any tax shall be subject to
appeal to the Circuit Court of the County
in which the taxpayer conducts his busi-
ness or to the Baltimore City Court, if the
conducts his business in Balti-
more City, within sixty days after notice by
the Comptroller of his determination. There
upon appropriate proceedings shall be had
and the parties shall be bound by the final
of the Court hearing the appeal.
72-J Every tax imposed by this Act and
all increases, interest and penalties thereon
shall become, from the time due and pay
able, a personal debt from the person liable
to pay the same to the State of Maryland,
and action may be brought at any time by
the Comptroller in the name of the State to
recover the amount of any taxes, penalties
and interest due under the provisions of this
Act.
72-K. The Comptroller shall administer
and enforce the tax imposed by this Act
and may from time to time make such rules
and regulations, not inconsistent with this
Act, as he may deem necessary to properly
enforce its provisions.
72-L. Except in accordance with proper
judicial order, or as otherwise provided by
law, it shall be unlawful for the Comptroller
Or any deputy agent, auditor or other officer
1r employee to divulge or make known in any
manner the amount of sales, the amount
IF tax paid or any other particulars set forth
Or disclosed in any return required by this
Act. Nothing herein contained shall be con-
strued to prohibit the publication of statistics
so classified as TO prevent the identity of
reports or returns and the items
thereof or the inspection by the legal
representatives of the State of the report or
turn of any taxpayer who shall apply for a
view or appeal from any determination or
against whom an action proceeding is about
to be instituted has been instituted to re-
cover any tax or penalty imposed by this
Act. Reports and returns shall be preserved
for two years and thereafter until the Comp
troller orders them to be destroyed.
72-M. 1t shall be unlawful for any per-
son to fail or refuse to make any return
required by this Act, or to make any false
Or fraudulent return, with an attempt to
evade the tax or to refuse to pay the tax
when due and payable, or to refuse to per-
nit the examination of any book, account,
record or other data, by the Comptroller
mis- duly authorized agent or representative.
Any person violating any provision of this
Section, shall be guilty of a misdemeanor
and upon conviction thereof, in a Court of
jurisdiction, shall be fined not
more than five hundred dollars ($500.00) or
imprisoned for a term not exceeding one
year, or both. in the discretion of the Court
for every such offense.
72-N. For the purpose of enforcing the
provisions of this Act the Comptroller
any duly authorized agent or representative
designated by him, may conduct investga-
tions and hold hearings concerning any
matter covered by this Act, and such inves-
legations and hearings may be conducted or
held at any time or place within the State
Of Maryland subject to the limitations else