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Ch. 370
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1184
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LAWS OF MARYLAND
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BY THE 15TH DAY OF APRIL, 1984 AND ALL SUCCEEDING YEARS, THE
DEPARTMENT SHALL IMPOSE AN INITIAL PENALTY OF 1/10 OF 1 PERCENT
OF THE STATE ASSESSMENT, AND IN ADDITION, 2 PERCENT OF THE
INITIAL PENALTY AMOUNT FOR EACH 30 DAYS OR FRACTIONAL PART
THEREOF DURING WHICH SUCH DEFAULT SHALL CONTINUE; PROVIDED,
HOWEVER, THAT THE INITIAL PENALTY SHALL NOT BE LESS THAN $25.00
NOR MORE THAN $500.00. Such penalties shall be added to and
become a part of any State tax assessed by the State Department
of Assessments and Taxation against such person, and may be
collected from such person by the Comptroller by suit or
otherwise in the same manner as taxes. The State Department of
Assessments and Taxation shall have power on good cause shown to
it to abate or reduce any penalty imposed as aforesaid, and in
that event the State Department of Assessments and Taxation shall
forthwith notify the Comptroller of such abatement or reduction,
and only the balance, if any, of the penalties remaining after
such abatement or reduction shall be collected as aforesaid. THE
STATE DEPARTMENT OF ASSESSMENTS AND TAXATION MAY GRANT AN
EXTENSION OF UP TO 60 DAYS FOR THE FILING OF AN ANNUAL REPORT.
REQUESTS FOR ANY EXTENSION MUST BE RECEIVED BY THE DEPARTMENT ON
OR BEFORE THE 15TH DAY OF APRIL OF THE YEAR IN WHICH THE RETURN
IS DUE.
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SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall
take effect July 1, 1983.
Approved May 24, 1983.
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CHAPTER 371
(House Bill 192)
AN ACT concerning
Lease Term - State Aviation Administration
FOR the purpose of eliminating the maximum term for certain
contracts, leases, and other arrangements made by the State
Aviation Administration.
BY repealing and reenacting, with amendments,
Article - Transportation
Section 5-408(b)
Annotated Code of Maryland
(1977 Volume and 1982 Supplement)
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SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That the Laws of Maryland read as follows:
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