3283

PRINCE GEORGE'S COUNTY

If the Comptroller finds that any person, firm or
corporation, subject to the taxes imposed by this
enactment, intends to depart from the State or to
remove his property therein, or to do any other act
tending to prejudice or to render wholly or partly
ineffectual proceedings to collect such taxes, unless
such proceedings be brought without delay, the
Comptroller shall cause notice of such findings to be
given to such person, firm or corporation, together
with a demand for an immediate return and immediate
payment of the tax, interest and penalty.

(b) ACTION FOR COLLECTION; PAYMENT OF TAX.

If the amount of taxes, interest and penalty
specified in the notice of jeopardy assesment, as
provided in subsection (a) of this section, is not
paid within ten (10) days after service thereof upon
the person, firm or corporation liable for the payment
of such taxes, the Comptroller may bring such action
as he deems advisable for the prompt collection
thereof. If the person, firm or corporation liable
for the payment of such taxes files with the Comp-
troller within ten (10) days from the service of
notice of jeopardy assesment on his satisfactory
evidence that he is not in default in making any
return or paying any taxes imposed by this enactment,
or that he will duly return and pay the taxes to which
the Comptroller's findings relate, then such tax shall
not be payable prior to the time otherwise fixed in
this enactment or the regulations of the Comptroller;
provided, however, that the findings of the
Comptroller with respect to the responsibility of the
person, firm or corporation liable for taxes in each
case shall be final and conclusive.

SECTION 6. AND BE IT FURTHER ENACTED:

(a) Records. Every person, firm or corporation
subject to the taxes imposed by this enactment shall
keep complete and accurate records in such form and
containing such information as the Comptroller may by
regulation prescribe. Such records 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 three (3) years unless the Comptroller
shall, in writing, consent to their destruction within
that period, or by order require that they be kept
longer.