1798                                          LAWS OF MARYLAND                        [Ch. 507

the specified day of January 1, or as of the day a tax
bill therefor was or reasonably should have been received
or available, whichever is the later day. No interest or
penalties may be charged or collected on any taxes
covered by this subsection until at least thirty days
after the bill for the taxes has been mailed or made
available. From and after April 1 all such ordinary
State, county, city or town, or taxing district taxes, as
the case may be, are overdue and in arrears, and they
shall bear interest at the rate [of] fixed by the
governing body of the subdivision for each month or
fraction thereof until paid. A county, city or town, or
taxing district may charge and collect a penalty for
failure to make payment on or before April 1 or on or
before thirty days after the bill for the taxes has been
mailed or made available, whichever is the later date;
but this penalty must have been fixed prior to this day
of January 1 by resolution of the county commissioners or
county council, ordinance or resolution of the city or
town, or resolution of the governing body of the tax
district, as the case may be. In the event Montgomery
County, or Howard County or any city or town provides for
three—quarter year taxes under the provisions of
subsection (c) hereof, the provisions of this subsection
shall not apply to property taxes collected under the
authority of said subsection (c).

233.

(e) If the State Department of Assessments and
Taxation finds that none of the persons on the list are
qualified applicants pursuant to [§ 246AI] § 246A it may
reject all the nominations and call for a new list. In
case of failure to furnish the list herein provided for
within twenty days after notice from the State Department
of Assessments and Taxation the Department shall have
power to fill such office immediately after the
expiration of such time.

409.

Every person, firm or corporation subject to the
taxes imposed by this subtitle shall keep complete and
accurate records in such form and containing such
information as the Comptroller may [be] 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.