1140 LAWS OF MARYLAND. [CH. 465

the name of the delinquent taxpayer, the amount of the lien
and the date thereof. The lien provided for in this Section
shall have the full force and effect of a lien of judgment.
Unless another date is specified by law, the lien arising at
the date of non-payment as in this Section specified and
provided for, shall continue with the same force and effect
as a judgment lien.

SECTION 3. And be it further enacted, That Sections 280
and 281 of Article 81 of the Annotated Code of Maryland
(1947 Supplement), Title "Revenue and Taxes", subtitle
"Retail Sales Tax Act", heading "Failure to File Returns:
Incorrect Returns", be and the same are hereby repealed
and two new Sections are hereby enacted in lieu thereof,
said new Sections to be under the heading "Failure to File
Returns: Incorrect Returns", said Sections to be known as
Sections 280 and 281 of Article 81, to follow immediately
after Section 279 of said Article, and to read as follows:

FAILURE TO FILE RETURNS: INCORRECT RETURNS

280. (a) Whenever a taxpayer fails to file any return
and/or pay the tax when due as required by this subtitle,
there shall be assessed against him a penalty of ten percent
(10%) of the tax due, plus interest at the rate of one-half
of one percent (^ of 1%) per month or fraction of a
month from the time the tax was due until paid.

(b) If the failure to file any return is due to an attempt
to defraud, then the penalty shall be, in lieu of the penalty
more specifically provided for by sub-section (a) of this
Section, one hundred percent (100%) of the tax due, plus
interest at the rate of one percent (1%) per month or frac-
tion of a month from the time the tax was due until paid.

(c) Any taxpayer who fails to file proper returns and
pay the tax due with penalty and interest within ten (10)
days of receiving notice from the Comptroller advising him
of his delinquency, shall in addition to the foregoing penal-
ty be assessed a penalty of twenty-five percent (25%) of
the tax due.

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

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