408 LAWS OF MARYLAND. [CH. 188

total amount of the deficiency, and in addition, interest at
the rate of 1% per month or fraction of a month from the
date the tax was due until paid.

(e) All payments received shall be credited first to pen-
alty and interest accrued and then to tax due.

72-F. It shall be the duty of every person engaging or
continuing in any business on which a tax is imposed by
this Act, to keep and preserve records of gross sales and
such other records as may be necessary to determine the
tax liability under the provisions of this Act, and it shall
be the duty of every such person to keep and preserve for
a period of two years all invoices and records of goods and
merchandise purchased for re-sale, and all such books, in-
voices and other records shall be open for examination at
any time by the Comptroller or his duly authorized agent.

72-G. If any taxpayer who has failed to file any return
required by this Act, or has filed an incorrect or insuffi-
cient return, refuses or neglects to file a proper return
within ten days after being notified by the Comptroller of
his delinquency, the Comptroller shall determine the net
sales of such taxpayer and compute the tax from the best
information available and such determination and com-
putation shall be prima facie correct for the purposes of
this Act. Such tax so computed by the Comptroller, to-
gether with the accrued interest, shall be payable within
ten days after demand by the Comptroller, and if not so
paid there shall be added a penalty of 100% and interest
at the rate of 1% per month or fraction of a month from the
time the tax was originally due until paid.

72-H. The tax imposed by this Act shall be a lien upon
the property of any person subject to the provisions thereof
and shall be a preferred claim in the event of bankruptcy
or insolvency. Whenever the owner of any business sub-
ject to the terms of this Act shall sell, dispose of or trans-
fer the goods, merchandise or property with the rights of
the business to another, the seller shall within ten days
after the date of sale and the discontinuation of the busi-
ness, file with the Comptroller a return as provided in
Section 72-C, the said seller and former proprietor shall
also furnish the purchaser and successor in the business
with a duplicate report of sales as required under said
Section 72-C, for three months next preceding the month
in which the transfer of the business is made, together with
receipts or other evidence of taxes paid during the same