WM. PRESTON LANE, JR., GOVERNOR. 441

(b If, within ten (10 days after such notice, such tax-
payer files a proper return, his taxes, interest and penalties
shall be computed and payable as a deficiency assessment
in accordance with Section 281 (a) (3) of this sub-title.

(c) If such taxpayer fails or refuses to file a proper
return within ten (10) days after such notice, the Comp-
troller shall determine the taxable sales of such taxpayer
for the period or periods involved and compute the tax
from the best information available and shall add a penalty
of one hundred per centum (100%) thereof and interest
at the rate of one per centum (1%) per month or fraction
of a month on the tax from the time the tax was due until
paid. Such determination and computation shall be prima
facie correct. If the tax penalty and interest are not paid
within ten (10) days after notice and demand, an addi-
tional penalty of twenty-five per centum (25%) shall be
added.

281. (a) Whenever the Comptroller shall find from
an examination of the returns or records of any taxpayer
or otherwise that such taxpayer has theretofore filed an
incorrect return and paid less than the amount of tax due
under this sub-title, he shall levy a deficiency assessment
against such taxpayer. Such assessment shall include the
amount of such deficiency, as found by the Comptroller,
plus one of the following amounts:

(1) If the Comptroller finds that any part of the defi-
ciency is due to negligence on the part of the taxpayer
but without attempt to defraud, there shall be added a
penalty of five per centum (5%) thereof and interest at
the rate of one per centum (1%) per month or fraction
of a month on the amount of such deficiency from the tax
was due until paid.

(2) If the Comptroller finds that any part of the defi-
ciency is due to fraud with intent to evade the tax, there
shall be added a penalty of one hundred per centum
(100%) and interest at the rate of one per centum (1%)
per month or fraction of a month from the date the tax
was due until paid.

(3) In all other cases there shall be added interest at
the rate of one-half of one per centum (1/2 of 1%) per
month or fraction of a month from the time the tax was
due until paid.

(b) If any deficiency assessment pursuant to this sec-
tion is not paid within ten (10 days) after notice and