WM. PRESTON LANE, JR., GOVERNOR. 653

343. (a) Any person, firm or corporation subject to the
taxes imposed by this sub-title failing to make a return or
to pay the taxes within the time prescribed by law or by
regulation of the Comptroller shall be liable for a penalty
of ten percentum (10%) of the amount of the taxes due.
All taxes due and unpaid on the date of payment as pre-
scribed by law or regulation of the Comptroller shall bear
interest at the rate of one-half of one percentum (V2%)
per month, or fraction thereof, until the date of payment.
For good cause shown, the Comptroller may waive the im-
position of the penalty and interest provided for in this
Section. Unless waived by the Comptroller, the amount
of the penalty and interest shall be collected as part of the
taxes themselves.

344. (a) If the Comptroller finds that any person, firm
or corporation, subject to the taxes imposed by this sub-
title, intends 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 taxes, unless such proceedings be brought without
delay, the Comptroller shall cause notice of such findings
to be given to such person, firm or corporation, together
with a demand for an immediate return and immediate
payment of the tax, interest and penalty.

(b) If the amount of taxes, interest and penalty speci-
fied in the notice of jeopardy assessment, as provided in
the preceding sub-section, is not paid within ten (10) days
after service thereof upon the person, firm or corporation
liable for the payment of such taxes, the Comptroller may
bring such action as he deems advisable for the prompt
collection thereof. If the person, firm or corporation liable
for the payment of such taxes files with the Comptroller
within ten (10) days from the service of notice of jeopardy
assessment on him satisfactory evidence that he is not in
default in making any return or paying any taxes imposed
by this sub-title, or that he will duly return and pay the
taxes to which the Comptroller's findings relate, then such
tax shall not be payable prior to the time otherwise fixed
in this sub-title or the regulations of the Comptroller; pro-
vided, however, that the findings of the Comptroller with
respect to the responsibility of the person, firm or corpora-
tion liable for taxes in each case shall be final and con-
clusive.

345. (a) Every person, firm or corporation subject to
the taxes imposed by this sub-title shall keep complete and