474                              LAWS OF MARYLAND                     [CH. 316

Article 66˝ of the Annotated Code of Maryland (1957 Edition),
title "Motor Vehicles," subtitle "Administration—Registration—
Titling," to follow immediately after Section 29 thereof, and to read
as follows:

29A.

Whenever the excise tax imposed by Section 29 shall be collected
by any dealer for the Department ON AND AFTER JANUARY 1,
1966 FOR ANY CLASS A MOTOR VEHICLE the dealer shall be en-
titled to apply and credit against the amount of the tax collected for
the Department, an amount equal to two per centum (2%) of the gross
tax collected by him for the Department, to cover his expense in
the collection and remittance of the tax.

29B.

(a)     Whenever ON AND AFTER JANUARY 1, 1966, WHEN-
EVER the Department shall find that a dealer does not have
adequate records or has incorrect records of sales or resales of
new or used motor vehicles, and that the amount of excise tax
collected for the Department under Section 29 on these sales cannot
be accurately determined, the Department shall determine the tax-
able sales of the dealer for the period or periods involved and compute
the tax from the best information available. Such determination
and/or computation shall be prima facie correct.

(b)   When the Department shall determine the sales of new or
used vehicles and compute the tax due, it shall levy a deficiency
assessment against the dealer in the amounts specified in Section
345(1) and (2) of Article 81 of this Code, as amended from time
to time. The Department shall notify the dealer of the tax due and
of the amount of the deficiency assessment. Upon the dealer's failure
to pay the tax and assessment within ten (10) days after receiving
notice from the Department, the Department may levy, in addition
to the tax and assessment, a penalty in the amount of twenty-five
percentum (25%) of the tax due.

(c)   The Department is authorized to adopt reasonable rules and
regulations to carry out provisions similar to those contained in
Section 346 of said Article 81, as amended from time to time.

(d)  If any dealer shall fail to keep any records of sales of motor
vehicles, the Department may compute the tax due as provided in
Section 357(b) of said Article 81, as amended from time to time.

(e)  AM amounts received from any dealer under this section shall
be credited first to penalty and interest accrued of whatever kind
under this section and then to the tax due.

Sec. 2. And be it further enacted, That this Act shall take effect
June 1, 1965.

Approved April 8, 1965.