2500                            County Local Laws

(d)    Not later than the twenty-fifth (25th) of each month, the
operator of every parking lot or garage shall remit his receipts of
such tax to the Controller.

(e) (1) Every operator of a parking lot or garage shall keep
complete and accurate records of all motor vehicles parked on an
hourly, daily, weekly, monthly or other basis on his parking lot or
garage, together with the amount of tax collected from all trans-
actions, and shall keep all claim checks and such other pertinent
records and documents as are necessary to determine the amount of
tax due. Such records and other pertinent data shall be open at
all times during business hours for inspection and examination by
the Controller of Anne Arundel County, Maryland.

(2) If any operator fails to keep records from which the tax
imposed by this section may be accurately computed, the Controller
may make use of a factor developed by surveying other operators of a
similar type, or otherwise compute the amount of the tax due; and a
rebuttable presumption shall arise that said computation is correct.

(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 the amount of tax due, plus interest at the rate of one-half
of one per centum (½ of 1%) per month and a penalty of ten per
centum (10%) of the tax due.

(g) The tax imposed by this section, and all increases, interest
and penalties thereon, shall constitute a lien upon the property of

any person liable to pay the same from and after the time when

notice has been given that such tax has become due and payable as

provided herein. Notice of such lien shall be filed by the Controller

with the Clerk of the Circuit Court of the County in which said

property is located, or if located in Baltimore City, such lien shall
be recorded in the Tax Lien Record maintained by the Bureau of
Receipts and/or with the Clerk of the Superior Court of Baltimore

City. The lien provided for in this section shall have the full force

and effect of a lien of Judgement. Unless another date is specified
by law, the lien arising at the date of non-payment as in this section
specified and provided for shall continue with the same force and

effect as a judgment lien until paid in full.

(g) Any person who wilfully fails to collect the tax imposed by
this section, who wilfully fails to pay over to the Controller the tax
imposed thereby, who wilfully fails to file a return required in
connection with said tax, who wilfully fails to keep complete and
proper records as required by law shall be guilty of a misdemeanor
and, upon conviction thereof, shall be fined not more than One
Thousand Dollars ($1,000.00) or be imprisoned for not more than six
(6) months, or both, in the discretion of the Court, for each and
every such offense.

Section 2. And be it further enacted, That if any provisions of
this Ordinance or the application thereof to any person or circum-
stance is held invalid for any reason, such invalidity shall not affect
the other provisions or any other application of this Ordinance which