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LAWS OF MARYLAND

Ch. 611

officer in these classifications who has served as a
correctional officer in one of these classifications, for at
least 5 years immediately before retirement, shall begin
when he is 55 years old.

SECTION 2. AND BE IT FURTHER ENACTED, That this Act
shall take effect July 1, 1980.

Approved May 20, 1980.

CHAPTER 612

(House Bill 736)

AN ACT concerning

Retail Sales and Use Taxes - Penalty and Interest

FOR the purpose of revising the assessment of penalties in
certain circumstances; conforming provisions regarding
the assessment of penalty and interest; and repealing
obsolete material.

BY repealing and reenacting, with amendments,

Article 81 - Revenue and Taxes

Section 344 and 345

Annotated Code of Maryland

(1975 Replacement Volume and 1979 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be repealed, amended, or enacted to read as follows: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

344.

(a)  If a taxpayer fails to file any return or pay the
tax when due as required by this subtitle, there shall be
assessed against him, in addition to the tax due, a penalty
of [ten] 10 percent [(10%)] of the tax due, plus interest at
the rate of [three quarters] 3/4 of [one] 1 percent per
month or fraction of a month from the time the tax was due
until paid. WHENEVER ANY PERSON FAILS TO FILE A RETURN
WITHIN 10 DAYS OF NOTICE OR DEMAND BY THE COMPTROLLER, THE
COMPTROLLER SHALL COMPUTE THE TAX FROM THE BEST INFORMATION
AVAILABLE, WHICH DETERMINATION SHALL BE PRIMA FACIE CORRECT.

(b)  If the failure to file any return is due to an
attempt to defraud, then the penalty shall be, in lieu of
the penalty more specifically provided for by subsection (a)