HARRY HUGHES, Governor

915

(i) Levy a deficiency assessment against the
dealer in the amounts specified in Article 81, § 345[(1) and (2)]
of the Code; and

(ii) Notify the dealer of the tax due and of
the amount of the deficiency assessment.

(2) If the dealer fails to pay the tax and assessment
within 10 days after receiving the notice from the
Administration, the Administration may levy, in addition to the
tax and assessment, a penalty equal to 25 percent of the tax due.

13-813.

(c)   If, within 10 days of the service of the notice, the
person liable for the [tax,] TAX files with the Administration
satisfactory evidence that he is not in default in paying the tax
or that he will duly return and pay the tax, then the tax is not
payable before the time otherwise required by this part. However,
in each case, the findings of the Administration as to the
responsibility of the person liable for the tax [is] ARE final
and conclusive.

13-912.

(d)  (1) If a staggered registration system is adopted by
the Administrator, the provisions of this subsection shall apply.

(2)  During the registration period in which the
system is initiated, Class A (passenger) vehicle registrations
may be issued for periods varying from 7 months to 16 months with
fees prorated according to the number of months for which the
registration is issued.

(3)  Class A (passenger) vehicle registration plates
or validation tabs shall be issued and displayed in accordance
with a schedule established by the Administrator.

(4)  Any new registration of a Class A (passenger)
vehicle issued during the year may be issued initially for other
than a 12-month period to facilitate an equal volume of monthly
issuances. The registration fee will be prorated for the period
issued.

(5)  For the purpose of maintaining relatively uniform
work loads, monthly volumes of registration renewals shall be
evaluated from time to time and any portion of a monthly issuance
may be rescheduled by applying a different expiration date and
prorating the fee accordingly.

(6)  The refund of registration fees on surrender of
the registration card and unused registration plates provided in
§ 13-938 of this article shall be made to the owner only if the
return is made prior to the expiration date of the registration
period for which application for refund is made.