HARRY HUGHES, Governor

4489

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 circuit
court of the county in which the property is located[, or if
located in Baltimore City, with the clerk of the Superior
Court of Baltimore City]. The clerk shall record and index
all notices of lien filed with him by the Comptroller and
shall enter the lien in the judgment docket of the court.
The lien shall state the name of the delinquent taxpayer,
the amount of the lien, and the date. The lien has the full
force and effect of a judgment lien. Any such lien on
personal property is not effective against a bona fide
purchaser for value, unless the personal property had been
levied upon by an officer of a court.

427A.

(b) 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
order of the court subjects the person to the same penalties
as 'in the case of a witness subpoenaed by the court in the
trial of a civil action.

452.

(d) In case of disobedience of any subpoena, or the
contumacy of any witness appearing before the Comptroller or
his duly authorized agent or representative, 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 relating to the matter in
question. Failure to obey such order of court may be
punished by such court as a contempt thereof.

Article 88A - Social Services Administration

26.

(A)  Any institution, agency, society or person
authorized to make a placement who may be aggrieved by the
decision of any agency or local board delegated to issue
licenses by the State Department shall have the right of
appeal to the State Department of Social Services.

(B)  Any institution, agency, society or persons
authorized to make a placement aggrieved by any decision of