Anne Arundel County                         2495

(c)    Every person, firm or corporation making any such sales
within Anne Arundel County, Maryland, shall collect BILL FOR
COLLECTION said tax from the purchasers of said services and
report AND REMIT the same, under oath, on or before the twenty-
fifth (25th) day of the next SECOND succeeding calendar month to
the County Controller of Anne Arundel County upon forms to be
supplied by him; and such person, firm or corporation shall pay to
the Controller the amount collected from said purchasers during the
preceding calendar month.

(d)    The tax imposed by this Section shall not apply to any of
the following:

(i) Sales to the United States of America; provided, however,
that nothing contained in this section shall be construed to exempt
any instrumentality or agency of the United States of America which
is subject to the taxing power of Anne Arundel County, Maryland,
from taxation hereunder;

(ii) Sales to the State of Maryland, or any of its political
subdivisions, or agencies;

(iii) Sales to any non-profit hospital, non-profit religious, non-
profit charitable or non-profit educational institution or organization
for use in carrying on the work of the hospital, organization or
institution;

(iv) Gas sold for use in manufacturing, assembling, processing

or refining.

(E)    IF, AFTER A DILIGENT EFFORT, THE COLLECTING
AGENCY IS UNABLE TO COLLECT SAID TAX FROM THE
PURCHASER, SAID AGENCY SHALL REPORT TO THE CON-
TROLLER THE NAME AND ADDRESS OF SUCH PURCHASER,
THE NATURE OF THE SERVICES RENDERED, THE AMOUNT
PAID THEREFOR (IF ANY), AND THE DATE UPON WHICH
PAID. UPON RECEIPT OF SAID INFORMATION THE CON-
TROLLER SHALL TAKE SUCH STEPS AS MAY BE NECESSARY
TO EFFECT COLLECTION OF SAID TAX.

(F)    ANY TAXPAYER FAILING TO FILE ANY RETURN
AND/OR PAY THE TAX IMPOSED BY THIS SECTION WITHIN
THE TIME LIMITED THEREFOR, SHALL BE ASSESSED BY
THE CONTROLLER THE AMOUNT OF TAX DUE, PLUS IN-
TEREST AT THE RATE OF ONE-HALF OF ONE PER CENTUM
(½ of 1%) PER MONTH AND A PENALTY OF TEN PER CEN-
TUM (10%) OF THE TAX DUE.

(g) The Controller is hereby authorized to adopt such rules and
regulations as may be necessary to insure the collection of the tax
imposed by this Section. IN CASES INVOLVING DISPUTES, THE
CONTROLLER SHALL BE THE FINAL ADMINISTRATIVE
AUTHORITY.

(H) ANY PERSON WHO WILFULLY FAILS TO COLLECT
THE TAX IMPOSED BY THIS SECTION, WHO WILFULLY