1064

LAWS OF MARYLAND

[Ch. 140

the rate of [one half of one percent (1/2 of 1%) ]
THREE-QUARTERS OF ONE PERCENT per month or fraction of a
month from the time the tax was due until paid.

(2)    If the Comptroller finds that any part of the
deficiency is due to fraud with an attempt to evade the
tax, there shall be added a penalty of one hundred
percent (100%), and interest at the rate of one percent
(1%) per month or fraction of a month from the time the
tax was due until paid.

(a)    Any taxpayer who fails to file correct
returns and pay the tax due with penalty and interest
within ten [(10)] days of receiving notice from the
Comptroller advising him of the amount of his deficiency,
shall in addition to the foregoing penalties be assessed
a penalty of twenty—five percent (25%) of the tax due.

(b)    All amounts received from any taxpayer
shall be credited first to penalty and interest accrued
and then to the tax due.

(3)    Whenever any person who has been found to be
either delinquent or deficient as defined in this section
and §344 of this subtitle fails to file a proper return
within ten [ (10) ] days of notice or demand by the
Comptroller, the Comptroller shall determine the taxable
sales of [such] THE taxpayer for the period or periods
involved and compute the tax from the best information
available. [Such] THE determination [and/or] OR
computation shall be prima facie correct.

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

Approved April 8, 1975.

CHAPTER 141
(Senate Bill 556)

AN ACT concerning

Admissions and Amusement Tax — Interest

FOR the purpose of increasing the interest assessed upon
admissions and amusement taxes, and correcting
certain language.