HARRY HUGHES, Governor

573

(2) THIS SECTION DOES NOT PERMIT THE DEFENDANT TO USE
A DEFENSE THAT THE DEFENDANT MIGHT HAVE RAISED BY WAY OF APPEAL
FROM THE ASSESSMENT ON WHICH THE TAX WAS IMPOSED.

REVISOR'S NOTE: This section repeats the provisions of
present Art. 81, §§ 209 and 211.

In subsection (a) of this section, the reference to
"an action under § 14-866" is substituted for the
present reference to "[a]ny such suit", for clarity.
Therefore, in subsection (b) of this section, the
reference to an action "under § 14-866" is added for
clarity.

In subsection (b)(1) of this section, the defined term
"municipal corporation" is substituted for the present
term "city", for clarity.

Also in subsection (b)(1) of this section, the
reference to the certificate "of the authority charged
with the collection of the tax" is omitted in light of
the specific references to the Comptroller and the
appropriate collector.

In subsection (b)(2) of this section, the reference
that the tax was "imposed" is substituted for the
former reference that the tax was "levied", for
clarity.

Defined terms: "Assessment" § 1-101
"Collector" § 1-101 "County" § 1-101
"Municipal corporation" § 1-101

14-870. COLLECTION OF PENALTY ASSESSED UNDER § 14-704.

A PENALTY ASSESSED AGAINST A PERSON UNDER § 14-704 OF THIS
TITLE SHALL BE ADDED TO ANY STATE TAX THAT IS ASSESSED BY THE
DEPARTMENT AGAINST THE PERSON. THE COMPTROLLER MAY COLLECT THE
PENALTY FROM THE PERSON IN THE SAME MANNER AS TAXES ARE COLLECTED
UNDER THIS SUBTITLE.

REVISOR'S NOTE: This section is new language derived
without substantive change from the third sentence of
former Art. 81, § 252.

The reference to "as taxes are collected under this
subtitle" is added for clarity.

The former reference to the Comptroller acting "by
suit or otherwise" is deleted as superfluous.

Defined terms: "Department" § 1-101
"Person" § 1-101