2450                                             LAWS OF MARYLAND                        [Ch. 714

the Annotated Code of Maryland (1972 Replacement Volume
and 1973 Supplement) be and it is hereby repealed and
re—enacted, with amendments, to read as follows:

Article 56 — Licenses
154.

(A)    The license tax in respect of motor vehicle
fuels prescribed by this subtitle shall be collectible
and enforceable by a writ of attachment brought in the
name of the State Comptroller for the use of the State
against the lands, goods, chattels or credits of the tax
debtor, and such attachment shall be governed in all
respects by the rules of the law and procedure applicable
to attachments for liquidated damages against
nonresidents; no attachment bond shall be required of the
plaintiff, provided, however, that with respect to any
property of the tax debtor subject to bona fide existing
lien or liens, such lien or liens shall be entitled to
priority over all liens of said attachments. And in the
event of the sale of the real or personal property of the
tax debtor by any sheriff, constable, trustee, receiver
or other ministerial officer, under judicial, process or
otherwise, all such taxes, after the payment of the
expenses incident to the sale, shall have priority over
all other indebtedness of the tax debtor, except such
indebtedness as may be secured by a bona fide and
existing lien upon any of the real or personal property
so sold.

(B)    THE TAX IMPOSED BY THIS SUBTITLE, AND ALL
INCREASES, INTEREST, AMD PENALTIES THEREON SHALL, FROM THE
TIME DUE AND PAYABLE, BE A PERSONAL DEBT OF THE [[PERSON
LIABLE]] TAX DEBTOR FOR THEM. THE COMPTROLLER IS
AUTHORIZED TO BRING AN ACTION FOR RECOVERY OF SUCH TAXES,
INCREASES, INTEREST, AND PENALTIES WITHIN FOUR YEARS FROM
THE TIME THE TAX BECOMES DUE AND PAYABLE; PROVIDED,
HOWEVER, IF THERE IS PROOF OF FRAUD [[OR PROOF OF AN
UNDERPAYMENT OF 25% OR MORE OF THE TAX DUE AND PAYABLE]],
THERE IS NO LIMITATION OF THE PERIOD WITHIN WHICH THE
ACTION MAY BE BROUGHT.

SECTION 2. AND BE IT FURTHER ENACTED, That this Act
shall take effect July 1, 1974.

Approved May 31, 1974.

CHAPTER 715