WM. PRESTON LANE, JR., GOVERNOR. 1141

281. Whenever the Comptroller shall find from an ex-
amination of the returns or records of any taxpayer or
otherwise that such taxpayer has theretofore filed an in-
correct return and paid less than the amount of the tax
due under this subtitle, he shall levy a deficiency assess-
ment 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 the deficiency was not
due to an attempt to defraud, there shall be added a penalty
of ten percent (10%), 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.

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

(a) Any taxpayer who fails to file correct returns and
pay the tax due with penalty and interest within ten (10)
days of receiving notice from the Comptroller advising him
of the amount of his deficiency, shall in addition to the fore-
going penalties be assessed a penalty of twenty-five per-
cent (25%) of the tax due.

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

(3) Whenever any person who has been found to be
either delinquent or deficient as defined in Sections 280
and 281 of this subtitle fails to file a proper return within
ten (10) days of notice or demand by the Comptroller, the
Comptroller shall determine the taxable sales of such tax-
payer for the period or periods involved and compute the
tax from the best information available. Such determina-
tion and/or computation shall be prima facie correct.

SECTION 4. And be it further enacted, That Section 288
of Article 81 of the Annotated Code of Maryland (1947
Supplement), Title "Revenue and Taxes", subtitle "Retail
Sales Tax Act", heading "Revisions and Appeals", be and
the same is hereby repealed and reenacted, with amend-
ments, to read as follows:

288. Any taxpayer dissatisfied with any final determi-
nation of the Comptroller upon application for revision of