2976                                          LAWS OF MARYLAND                      [Ch. 890

(2) If any taxpayer fails to
keep records from which the tax imposed
by this section may be accurately
computed, the controller say sake use of
a factor developed by surveying other
taxpayers of the same type or otherwise
compute the amount of tax due and there
shall be a rebuttable presumption that
said computation is correct.

(f)    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 tine 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 judgment. Unless another date is
specified by law, the lien arising at
the date of nonpayment 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)    The tax imposed by this section
shall apply and be due and payable at
the time the sale is made, regardless of
the time when the purchase price is
paid.

(h) It shall be unlawful     for any

person, firm or corporation who sells
any of the commodities taxable under

this section to hold out or   advertise

that he (or it) will absorb     the tax

imposed by said section or     make any
refund or rebate of such tax.

(i) 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