114                                                LAWS OF MARYLAND                                     Ch. 8

(2) EXCEPT AS PROVIDED IN SUBSECTION (B) OF THIS
SECTION, ON OR BEFORE THE 10TH DAY OF THE MONTH AFTER THE DATE OF
COLLECTION SHALL DEPOSIT STATE TAXES COLLECTED TO THE CREDIT OF
THE STATE TREASURER IN A BANKING INSTITUTION THAT IS IN THE
COUNTY AND THAT HAS BEEN DESIGNATED BY THE STATE TREASURER.

(B)  SPECIAL PROVISION -- BALTIMORE CITY.

THE COLLECTOR FOR BALTIMORE CITY SHALL MAKE THE DEPOSITS
REQUIRED UNDER SUBSECTION (A) OF THIS SECTION ON A DAILY BASIS.

(C)  ACTION IF FAILURE TO PERFORM DUTIES.

ON PROOF THAT SATISFIES THE GOVERNOR THAT A COLLECTOR HAS
FAILED TO PERFORM A DUTY STATED IN THIS SECTION:

(1)  THE GOVERNOR MAY REMOVE THE COLLECTOR FROM
OFFICE; AND                                                                                         

(2)  THE COMPTROLLER MAY SUE ON THE BOND OF THE
DEFAULTING COLLECTOR.

REVISOR'S NOTE: Subsections (a) and (b) of this section are
new language substituted for the first and second
sentences of former Art. 81, § 54 to partially conform
to the requirements imposed on the counties. The
General Assembly may wish to consider that the current
practices of the collectors vary from county to
county. It might be appropriate to substitute for
subsections (a) and (b) of this section a requirement
that reports and deposits be made as agreed by each
county and the Comptroller. In this context, the
General Assembly may wish to consider why,
statutorily, Baltimore City alone among the counties
must make daily deposits.

Subsection (c) of this section is new language derived
without substantive change from the third sentence of
former Art. 81, § 54.

In the introductory language of subsection (c) of this
section, the reference to "has failed to perform a
duty stated in this section" is substituted for the
former 'enumeration of duties, for brevity and clarity.

Defined terms: "Collector" § 1-101
"County" § 1-101

GENERAL REVISOR'S NOTE:

Former Art. 81, § 69, which provided that a successor
collector may collect the taxes that his precedessor was entitled
to collect, is deleted as superfluous.

SUBTITLE 3. MISCELLANEOUS PROVISION.