1678 LAWS OF MARYLAND. [CH. 681

the return under oath if required to do so by the Comp-
troller. The Comptroller for good cause shown may on
the written application of a taxpayer extend the time for
making any return required by this section.

327. Where the Comptroller, in his discretion, deems
it necessary to protect the revenues to be obtained under
the provisions of this sub-title, he may require any tax-
payer file with him a bond issued by a surety company
authorized to do business in this State and approved by
the State Insurance Commissioner as to solvency and
responsibility, in such amounts as the Comptroller may
fix to secure the payment of any tax or penalties due or
which may become due from such taxpayer. In the event
that the Comptroller determines that a taxpayer is to file
such a bond, he shall give notice to such taxpayer to that
effect, specifying the amount of the bond required. The
taxpayer shall file such bond within five (5) days after
the giving of such notice unless within such five (5) days
the taxpayer shall request in writing a hearing before the
Comptroller, at which hearing the necessity, propriety and
amount of the bond shall be determined by the Comptroller.
Such determination by the Comptroller shall be final and
shall be complied with within fifteen (15) days after the
taxpayer is given notice thereof.

328. In lieu of the bond required by Section 327 of
this sub-title, securities approved by the Comptroller or
cash in such amount as he may prescribe may be deposited,
which shall be kept in the custody of the Comptroller, who
may at any time, without notice to the depositor, apply
them to any tax and/or interest or penalties due, and f or
that purpose the securities may be sold by the Comptroller
at public or private sale without notice to the depositor.

329. (a) The tax imposed by this sub-title and all
increases, interests and penalties thereon shall become,
from the time due and payable a personal debt of the
person liable to pay the same to the State of Maryland. An
action may be brought at any time within six (6) years
from the time the tax shall be due and payable by the
Comptroller in the name of the State to recover the amount
of any taxes, penalties and interest due under the provi-
sions of this sub-title, but such actions shall be utterly
barred after the expiration of the aforesaid six (6) years.

(b) The tax, and all increases, interests and penalties
thereon shall be a lien upon the property of any person