BLAIR LEE III, Acting Governor

1035

AN ACT concerning

Assessments — Penalties

FOR the purpose of providing that penalties for failure to
file certain reports with the State Department of
Assessments and Taxation are discretionary, rather than
mandatory.

BY repealing and reenacting, with amendments,

Article 81 — Revenue and Taxes

Section 252

Annotated Code of Maryland

(1975 Replacement Volume and 1977 Supplement)

SECTION 1- BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That section(s) of the Annotated Code of Maryland
be repealed, amended, or enacted to read as follows:

Article 81 — Revenue and Taxes

252.

Upon the failure of any person to file any report
required by § 251 within the time therein specified the
State Department of Assessments and Taxation [shall] MAY
impose on such person a penalty of $5.00, and in addition
$1.00 for each ten days or fractional part thereof during
which such default shall continue, and a further penalty of
$10.00 if such default shall have continued for more than
eighty days. Such penalties shall be added to and become a
part of any State tax assessed by the State Department of
Assessments and Taxation against such person, and may be
collected from such person by the Comptroller by suit or
otherwise in the same manner as taxes. The State
Department of Assessments and Taxation shall have power on
good cause shown to it to abate or reduce any penalty
imposed as aforesaid, and in that event the State Department
of Assessments and Taxation shall forthwith notify the
Comptroller of such abatement or reduction, and only the
balance, if any, of the penalties remaining after such
abatement or reduction shall be collected as aforesaid.

SECTION 2. AND BE IT FURTHER ENACTED, That this Act
shall take effect July 1, 1978.

Approved April 11, 1978.

CHAPTER 94
(House Bill 155)