440 LAWS OF MARYLAND. [CH. 281

278. (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
liable to pay the same to the State for a period of four (4)
years from and after the time when such tax becomes due
and payable as provided herein.

279. Whenever the business or property of any person
subject to tax under the terms of this sub-title shall be
placed in receivership, bankruptcy or assignment is made
for the benefit of creditors, or if said property is seized
under restraint for property taxes, all taxes, penalties
and interest imposed by this sub-title for which said person
is in any way liable shall be a prior and preferred claim.
No sheriff, receiver, assignee or other officer shall sell the
property of any person subject to tax under the terms of
this sub-title under process or Order of any court without
first determining from the Comptroller the amount of any
taxes due and payable by said person, and if there be any
such taxes due, owing or unpaid it shall be the duty of
such officer to first pay to the Comptroller the amount of
said taxes out of the proceeds of said sale before making
any payment of any monies to any judgment creditor or
other claimants of whatsoever kind or nature. Any person
charged with the administration or distribution of any
such property as aforesaid who shall violate the provisions
of this section shall be personally liable for any taxes
accrued and unpaid which are chargeable against the per-
son otherwise liable for tax under the terms of this sub-
section.

FAILURE TO FILE RETURNS:
INCORRECT RETURNS

280. (a) Whenever any taxpayer fails to file any
return required by this sub-title or files an incomplete or
inaccurate return, the Comptroller shall notify him of his
delinquency.