4488

LAWS OF MARYLAND

Ch. 820

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.

358.

(b) In case of disobedience of any subpoena or the
contumacy of any witness appearing before the Comptroller or
his duly authorized agent or representative, the Comptroller
may apply to the circuit court of any of the counties [or to
the Baltimore City Court] for an order. Such court may
thereupon issue an order requiring the person subpoenaed to
obey the subpoena or to give evidence or produce books,
accounts, records, papers and correspondence touching the
matter in question. Any failure to obey such order of
court, may be punished by such court as a contempt thereof.

393.

(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 by entering 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.

408.

(a) (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,