2900                            County Local Laws

d.    If any person shall fail or refuse to remit the tax required
to be paid hereunder or to make a proper return to the Director of
Finance, within the time and in the amount specified herein, he shall
be liable for interest on the amount of tax due at the rate of one-half
of one percent (½ of 1%) per month on the amount of the tax for
each month or portion thereof from the date upon which the tax is
due as provided herein, and he shall also be liable to a penalty of ten
percent (10%) of the amount of the tax, and said interest and penalty
shall be collected as a part of the tax.

e.    If any person shall fail or refuse to make any report and
remittance required herein, within the time provided herein, the
Director of Finance shall proceed in such manner as he may deem
necessary to obtain facts and information on which to base his
estimate of the tax due. As soon as the Director of Finance shall
procure such facts and information as he is able to obtain upon
which to base the assessment of any tax payable by any person who
has failed or refused to make such report and remittance, he shall
proceed to determine and assess against such person the tax and
penalties provided for herein and shall notify such person by mail
sent to his last known place of address of the total amount of such
tax, interest and penalties, and the total amount thereof shall be
payable within ten days from the date of such notice.

f.    It shall be the duty of every person liable for the payment to
the County of any tax imposed herein to keep and preserve, for a
period of two years, such suitable records as may be necessary to
determine the amount of such tax as he may have been liable for to
the County, which records the Director of Finance shall have the
right to inspect at all reasonable times.

g.    Whenever any person required to pay to the County a tax
hereunder shall cease doing business or otherwise dispose of his
business, any tax payable hereunder to the County shall become
immediately due and payable and such person shall immediately
make a report and pay any tax due.

h. Any person violating or failing to comply with any of the
provisions of this Section 84-34 shall be guilty of a misdemeanor,
and upon conviction thereof, shall be subject to a penalty not in
excess of $1,000.00 or imprisonment not exceeding six months, or
both such fine and imprisonment. Each violation shall constitute a
separate offense. Such conviction shall not relieve any such person
from the payment or remittance of said tax.

Sec. 2. Interstate Commerce.

The tax hereby levied shall not be imposed upon any telephone
message units processed in interstate commerce which are excluded
from the taxing power of Montgomery County, Maryland under the
Constitution of the United States. It shall be the responsibility of