2746
LAWS OF MARYLAND
Ch. 345
CALVERT;
CHARLES;
DORCHESTER;
KENT;
QUEEN ANNE'S;
SOMERSET;
ST. MARY'S;
TALBOT; AND
WICOMICO.
[(e)] (D) If the Department finds that an oyster buyer
or an oyster packer or dealer does not have adequate records
or has incorrect reports of oyster purchases or sales and
that the amount of inspection taxes due on these purchases
or sales cannot be accurately determined, the Department
shall determine the taxable purchases or sales of the buyer
or of the oyster packer or dealer for any period involved
and compute the tax from the best information available. If
within 30 days the oyster buyer or oyster packer does not
produce proof that the computations are incorrect, the
determination or computation is prima facie correct.
[(f)] (E) If the Department determines the purchases
and sales of oysters and computes the tax due, it shall levy
a deficiency assessment against the oyster buyer or the
oyster packer or dealer and notify him of the tax due and of
the amount of the deficiency assessment. If the oyster buyer
or oyster packer or dealer fails to pay the tax and
assessment within ten days after receiving notice from the
Department, the Department shall levy, in addition to the
tax assessment, a penalty not exceeding 10 percent of the
amount due, plus one half of one percent for each month the
tax or additional tax remains unpaid.
[(g)] (F) The Department, through the Attorney
General, may collect unpaid taxes provided for in this
section in the same manner as other unpaid taxes due the
State are collected. In addition, the Department may seize
and hold any boat, truck, or other vehicle in which any
oysters were or are transported until the taxes are paid.
SECTION 2. AND BE IT FURTHER ENACTED, That this Act
shall take effect July 1, 1982.
Approved May 20, 1982.
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