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

serve for period of two years all in
voices and records Of goods and mer-
chandise purchased for resale, and all
such books, invoices and other records
shall be open for examination at any
time by the Comptroller or his duly
authorized agent.
GIVEN TEN DAYS
TO FILE RETURNS
72-G. If any taxpayer who has fail
ed to file any return required by this
act, or has filed an incorrect or insult
ficient return, refuses OF neglects to
file a proper return within ten days
after being notified by the Comptroller
of his delinquency, the Comptroller shall
determine the gross sales Of such tax
payer and compute the tax from the
best information available and such
determination and computation shall
be prima facie correct for the pur-
poses Of this act. Such tax so COM
puted by the Comptroller, together
with the accrued interest, shall be pay
able within ten days after demand by
the Comptroller, and if not so paid
there shall be added a penalty of one
hundred per cent, and interest at the
rate of one per cent per month or
fraction of 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 provisions
thereof and shall be preferred claim
in the event of bankruptcy or insol.
vency.
72-I. (a) Any taxpayer may apply tt
the Comptroller for revision of the
tax assessed against him at any time
within sixty days from the date OF
which the assessment is made. Upo1
, the receipt of such application thu
Comptroller shall grant a hearing
thereon after reasonable notice to thu
, taxpayer and if, upon such hearing thu
Comptroller shall determine that thu
tax is excessive or incorrect, he shall
adjust the computation of the tax &C
J cordingly to the law and facts. Thu
, Comptroller shall notify the taxpaye
: of his determination and shall refunt
: to the tax payer the amount, if any
paid in excess of the tax found by hin
! to be due, and if it is found that an!
, additional taxes are due by the tax
payer, such additional taxes, with in
terest thereon at the rate of one-hal
of one per cent per month shall b.
7 paid within ten days thereafter. If no
, so paid penalty of five per cent shall
: be added.
E SUBJECT TO APPEAL
: TO CIRCUIT COURT
r (b) The final determination of tn
: Comptroller upon application made b,
taxpayer for revision of any ia:
l shall be subject to appeal to the Cir
: cult Court of the county in which tn
: taxpayer conducts his business or t.
: the Baltimore City Court, if the tax
r payer conducts his business in Balti
r more city, within sixty days afte
notice by the Comptroller of his de
5 termination Thereupon, appropriate
proceedings shall be had and the par
, ties shall be bound by the final de
2 termination of the court hearing tn
5 appeal.
72-J. Every tax imposed by this &C
and all increases, interest and penal
ties thereon shall become, from tn
time due and payable, a personal deb
from the person liable to pay the SAM
' to the State of Maryland, and acton
: may be brought at any time by tn
/ Comptroller in the name of the Stat
!, to recover the amount of any taxes
: penalties and interest due under tn
:, provisions of this act.
t TIL. Except in accordance witt
e proper judicial order, or as otherwise
l provided by law, it shall be unlawful
for the Comptroller or any deputy
1 agent, auditor or other officer or EN-
/ ploye to divulge or make known in an.
/ manner the amount of sales, tn
1 amount of tax paid or any other par
Y ticulars set forth or disclosed in an,
e return required by this act. Nothin,
= herein contained shall be construed t.
: prohibit the publication of statistic
s so classified as to prevent the identit.
of particulars reports or returns AM
Y the items thereof. Reports and re
Y turns shall be preserved for two year
Y and thereafter until the Comptrolle
S orders them to be destroyed.
$ $500 FINE AND PRISON
e PENALTY PROVIDED
f 72-M. 1t shall be unlawful for an.
person to fail or refuse to make an,