HARRY HUGHES, Governor

3559

(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)
of this section, 100 percent of the tax due, plus interest
at the rate [of 1 percent] DETERMINED UNDER SECTION 204 OF
THIS ARTICLE [per month or fraction of a month] from the
time the tax was due until paid.

345.

(a)   If the Comptroller finds from an examination of
the returns or records of any taxpayer or otherwise that the
taxpayer has filed an incorrect return and paid less than
the amount of the tax due under this subtitle, he shall levy
a deficiency assessment against the taxpayer, which shall be
prima facie correct. The assessment shall include the
amount of the deficiency, as found by the Comptroller, plus
a penalty of 10 percent of the tax due and interest at the
rate [of 3/4 of 1 percent] DETERMINED UNDER SECTION 204 OF
THIS ARTICLE [per month or fraction of a month] from the
time the tax was due until paid.

(b)   If the Comptroller finds that any part of the
deficiency is due to fraud with an attempt to evade the tax,
then the penalty shall be, in lieu of the penalty more
specifically provided for by subsection (a) of this section,
100 percent, plus interest at the rate [of 1 percent]
DETERMINED UNDER SECTION 204 OF THIS ARTICLE [per month or
fraction of a month] from the time the tax was due until
paid.

407.

(a) Any person, firm or corporation subject to the
taxes imposed by this subtitle failing to make a return or
to pay the taxes within the time prescribed by law or by
regulation is liable for a penalty in the following amounts:

(1)  A penalty of 10 percent of the amount of the
taxes due and interest at the rate [of three quarters of one
percent per month, or fraction thereof,] DETERMINED UNDER
SECTION 204 OF THIS ARTICLE until the date of payment; or

(2)   If the failure to file the return is due to
any attempt to defraud, a penalty of 100 percent of the
amount of taxes due and interest at the rate [of 1 percent
per month, or fraction thereof,] DETERMINED UNDER SECTION
204 OF THIS ARTICLE until the date of payment.

453.

If the Comptroller finds from an examination of the
records of any vendor or user of cigarettes or otherwise
determines that the vendor or user has had possession of
unstamped cigarettes upon which the tax imposed by this