1238

LAWS OF MARYLAND

Ch. 161

BY repealing and reenacting, with amendments,

Article 81 - Revenue and Taxes

Section 408

Annotated Code of Maryland

(1975 Replacement Volume and 1980 Supplement)

(1980 Replacement Volume)

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be repealed, amended, or enacted to read as follows: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

408.

(a) (1) If the Comptroller finds that any person, firm
or corporation, subject to the taxes imposed by this
subtitle, intends to depart from the State or to remove his
property therefrom or to conceal himself or his property
therein, or to do any other act tending to prejudice or to
render wholly or partly ineffectual proceedings to collect
such taxes, unless such proceeding be brought without delay,
the Comptroller shall cause notice of such findings to be
given to such person, firm or corporation, together with a
demand for an immediate return and immediate payment of the
tax, interest and penalty.

[(b)] (2) If the amount of taxes, interest and penalty
specified in the notice of jeopardy assessment, as provided
in PARAGRAPH (1) OF THIS subsection [(a) of this section],
is not paid within ten (10) days after service thereof upon
the person, firm or corporation liable for the payment of
such taxes, the Comptroller may bring such action as he
deems advisable for prompt collection thereof. If the
person, firm, or corporation liable for the payment of such
taxes files with the Comptroller within ten (10) days from
the service of notice of jeopardy assessment on him
satisfactory evidence that he is not in default in making
any return or paying any taxes imposed by this subtitle, or
that he will duly return and pay the taxes to which the
Comptroller's finding relate, then such tax shall not be
payable prior to the time otherwise fixed in this subtitle
or the regulations of the Comptroller; provided however,
that the finding of the Comptroller with respect to the
responsibility of the person, firm or corporation liable for
taxes in each case shall be final and conclusive.

[(c)] (3) If the person, firm, or corporation does not
file with the Comptroller satisfactory evidence of
compliance as provided in PARAGRAPH (2) OF THIS subsection
[(b)], the Comptroller may obtain a lien on any real or
personal property of the person, firm, or corporation for
nonpayment of the tax, in the amount of the tax due, plus
all penalties, interest, and increases. Notice of the lien
shall be filed by the Comptroller with the clerk of the