HARRY HUGHES, Governor

4461

98.

Any person affected by the revocation or the
withholding of the issuance of any license, under the
provisions of the subtitle shall have the right of appeal to
the circuit court of the counties [or to the Criminal Court
of Baltimore for the City of Baltimore].

154.

(b)  The tax, and all increases, interest and penalties
thereon shall be a lien upon all the property, real and/or
personal, of any person liable to pay the same to the State
from and after the time when notice has been given that such
tax has become due and payable as provided herein. Notice
of such lien shall be filed by the Comptroller with the
clerk of the circuit court of the county in which said
property is located[, or if located in Baltimore City, with
the clerk of the Superior Court of Baltimore City]. Each
clerk of court shall accurately and promptly record and
index all such notices of lien filed with him by the
Comptroller and shall enter such lien in the judgment docket
of the court, stating the name of the delinquent taxpayer,
the amount of the lien and the date thereof. The lien
provided for in this section shall have the full force and
effect of a lien of judgment. Unless another date is
specified by law, the lien arising at the date of nonpayment
as in this section specified and provided for, shall
continue with the same force and effect as a judgment lien.
Any such lien on personal property shall not be effective as
against an innocent purchaser for value unless the personal
property has been levied upon by an officer of a court.

156A.

(c)  (1) In enforcing the provisions of law specified
in subsection (b), the enforcement unit may:

(i) Conduct investigations and hold
hearings;

(ii) Subpoena witnesses, examine persons
under oath, and receive evidence; and

(iii) Compel the production of records,
accounts, books, papers, and other documents.

(2) If any person fails to appear or testify, or
fails to answer any oral or written question or produce any
document, the Comptroller may apply to the circuit court of
the county in which the person was served[, or the Supreme
Bench of Baltimore City,] for an order requiring compliance.
The Comptroller's application shall be accompanied by a copy
of the subpoena and proof of service. Failure to obey an