292                               LAWS OF MARYLAND                         [CH. 91

other fabrication is returned to the farmer or farm owner, miner or
mine owner, thereafter for use on the farm, in the mine or on mine
buildings.

331. Procedure upon failure to pay or collect tax; liability of
corporate officers.

(a)   When tax payable by purchaser directly to Comptroller;
liability of corporate officers.—Where a purchaser has failed to pay
or a vendor has failed to collect a tax upon a taxable sale, then in
addition to all other rights, obligations and remedies provided in
this subtitle, such tax shall be payable by the purchaser directly to
the Comptroller, and the purchaser shall file a return thereof with
the Comptroller and pay the tax imposed thereon to the Comptroller
[within fifteen (15) days after] before the twenty-first day of the
month following the month in which such sale is made. When any
corporate [vendor] vendee fails to pay the tax as provided in this
section, then in addition to the liability of such corporate [vendor]
vendee, the officers, or any of them, of such corporation shall be
personally liable for such tax.

(b)   Returns.—-The Comptroller may whenever he deems it neces-
sary for the proper enforcement of this subtitle, provide by regula-
tion that the purchaser shall file returns and pay directly to the
Comptroller the tax herein imposed, at such times as returns are re-
quired to be filed and payment made by vendors.

333. Presumption that receipts subject to tax; what deemed tax-
able sale at retail.

It shall be presumed that all [receipts for the sale] of sales of tan-
gible personal property and services mentioned in this subtitle are
subject to tax until the contrary is established, and the burden of
providing PROVING that a [receipt] sale is not taxable hereunder
shall be upon the vendor or the purchaser as the case may be. Unless
the vendor shall have taken from the purchaser a certificate signed by
and bearing the name and address of the purchaser and the number of
his registration certificate to the effect that the property or service
was purchased for resale, the sale shall be deemed a taxable sale [of]
at retail. The certificate herein required shall be in such form as the
Comptroller shall, by regulation, prescribe and in case no certificate
is furnished or obtained prior to the time the same is consummated,
the tax shall apply as if the sales SALE were made at retail.

342. Limitation of actions and liens.

(a)   Personal debt; limitation of actions.—The tax imposed by
this subtitle and all increases, interests and penalties thereon shall
become, from the time due and payable, a personal debt of the person
liable to pay the same to the State of Maryland. An action may be
brought at any time within six (6) years from the time the tax shall
be due and payable by the Comptroller in the name of the State to
recover the amount of any taxes, penalties and interest due under
the provisions of this subtitle, but such actions shall be utterly barred
after the expiration of the aforesaid six (6) years.

(b)   Lien.—The tax, and all increases, interests and penalties
thereon shall be a lien upon all the property, real and/or personal, of