442 LAWS OF MARYLAND. [CH. 281

demand by the Comptroller, an additional penalty of five
per centum (5%) shall be added.

(c) When both vendor and purchaser are liable for any
tax, a deficiency assessment shall be levied first against
the vendor but such assessment shall not be considered
an election of remedies nor bar an assessment against the
purchaser for the same tax or the part thereof unpaid by
the vendor.

(d) All amounts received from any taxpayer shall be
credited first to penalty and interest accrued and then to
the tax due.

JEOPARDY ASSESSMENT

282. (a) If the Comptroller finds that a person liable
for tax under any provision of this sub-title designs to
depart from the State or to remove his property therefrom
or to conceal himself or his property therein or to do any
other act tending to prejudice or to render wholly or partly
ineffectual proceedings to collect such tax, unless such pro-
ceedings be brought without delay, the Comptroller shall
cause notice of such findings to be given to such person,
together with a demand for an immediate return and imme-
diate payment of the tax, interest and penalty.

(b) If the amount of tax, interest and penalty speci-
fied in the notice of jeopardy assessment, as provided in
this section, is not paid within ten (10) days after the
service of said notice upon the person liable to pay the
tax, the Comptroller may bring such action as he deems
advisable for the prompt collection of the tax. If the person
liable to pay the tax files with the Comptroller within ten
(10) days from the notice given him of the jeopardy
assessment, as provided in this section, satisfactory evi-
dence that he is not in default in making any return or
paying any tax prescribed by this sub-title, or that he
will duly return and pay the tax to which the Comptroller's
findings relate, then such tax shall not be payable prior
to the time otherwise fixed in this sub-title; provided,
however, that the findings of the Comptroller with respect
to the responsibility of the person liable for tax in each
case shall be final and conclusive.

REFUNDS

283. Whenever any sale upon which a tax has been
paid is rescinded or cancelled or the property sold is
returned to the vendor, and the price repaid or credited