506                               LAWS OF MARYLAND                        [CH. 332

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 such sale is made. When any corporate vendor fails
to pay the tax as provided in this section, then in addition to the
liability of such corporate vendor, the officers, or any of them, of
such corporation shall be personally liable for such tax.

340(a). Whenever a taxpayer fails to file any return and/or pay
the tax when due as required by this sub-title, there shall be assessed
against him, in addition to the tax due, a penalty of ten percent
(10%) of the tax due, plus interest at the rate of one-half of erne
percent (1/2 of 1%) per month or fraction of a month from the time
the tax was due until paid.

340 (d). When both vendor and purchaser are liable for any tax,
an [a deficiency] assessment may be levied against either of them
[shall be first levied against the vendor], but such assessment shall
not be considered an election of remedies nor bar an assessment
against the other [purchaser] for the same tax or any portion
[part] thereof which remains unpaid [by the vendor].

348. Any taxpayer dissatisfied with any final determination of
the Comptroller upon application for revision of any assessment or
refusal of refund, may, within sixty (60) days after notice by the
Comptroller of his determination, appeal from such determination
to the Circuit Court for the County in which the taxpayer regularly
conducts his business, or in the County in which the transactions
occurred upon which the assessment is based, or to the Baltimore
City Court if the taxpayer regularly conducts his business in Balti-
more City, or if the transactions on which the assessment is based
occurred in Baltimore City. Such appeal shall be limited to questions
of law only, but the Comptroller shall file in the Court to which the
appeal has been taken a certified copy of the record of proceedings
held before him. Such appeals shall be taken by Petition setting
forth the question or questions of law which it is desired by the
Appellant to review, and notice thereof shall be given by summons
or subpoena, duly served on all parties directly in interest, by the
Sheriff of the County or City in which said appeal is filed. If the
taxpayer, or the Attorney General on behalf of the State, or the
Comptroller are dissatisfied with the determination of the Circuit
Courts for the Counties or the Baltimore City Court, as the case may
be, they or either of them may within thirty (30) days from
the final order entered by such Court appeal to the Court of Appeals
of Maryland, and the Court of Appeals shall immediately hear and
determine such appeal.

353(a). Each vendor shall keep complete and accurate records
of all taxable sales, together with a record of the tax collected thereon,
and shall keep all invoices, bills of lading and such other pertinent
records and documents in such form as the Comptroller may, by
regulation, require. Such records and other documents shall be open
at any time during business hours for inspection and examination by
the Comptroller or any of his authorized representatives and shall be
preserved for a period of six (6) [three (3)] years unless the Comp-
troller shall in writing consent to their destruction within that period
or by order require that they be kept longer.