1060                                        LAWS OF MARYLAND                     [Ch. 138

recorded, and correcting certain language.

BY repealing and re-enacting, with amendments,

Article 81 — Revenue and Taxes

Section 153

Annotated Code of Maryland

(1969 Replacement Volume and 1974 Supplement)

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That Section 453 of Article 81 - Revenue and
Taxes, of the Annotated Code of Maryland (1969
Replacement Volume and 1974 Supplement) be and it is
hereby repealed and re—enacted, with amendments, to read
as follows:

Article 81 — Revenue and Taxes

453.

[whenever] IF the Comptroller [shall find]FINDS from
an examination of the records of any vendor or user of
cigarettes or [shall] otherwise [determine, that such]
DETERMINES THAT THE vendor or user has had possession of
unstamped cigarettes upon which the tax imposed by this
subtitle has not been paid or that [such] THE vendor has
failed to maintain the records required by §§ 450 and
451, the Comptroller shall assess the amount of tax
imposed on that quantity of cigarettes plus interest at
the rate of [1/2 of 1%]THREE-QUARTERS OF ONE PERCENT per
month from the date the tax was due until paid and may in
his discretion assess a penalty of not more than [25%] 25
PERCENT of the tax due [when] IF it appears that the
vendor or user has willfully and knowingly failed to pay
the tax imposed by this subtitle or has willfully and
knowingly failed to maintain the records required by §§
450 and 451. [Such] THE assessed tax and all increases,
interest and penalty thereon shall be a lien upon all of
the property and rights to property whether real or
personal, tangible or intangible, of any person so
assessed[, said]. THE lien shall be enforced in the same
manner and shall have the same effect as the liens
provided for in § 342 (b) of Article 81.

SECTION 2. AND BE IT FURTHER ENACTED, That this Act
shall take effect July 1, 1975.

Approved April 8, 1975.