HARRY HUGHES, Governor

669

(i) A position which is frivolous[,]; or

(ii) A desire (which appears on the purported
return) to delay or impede the administration of Maryland income
tax laws,

then such individual shall pay a penalty as determined by the
Comptroller, but not to exceed $500.

PUBLIC ACCOMMODATIONS TAX

411F.

(g) (1) The RETAIL Sales Tax Division of the Comptroller's
office shall supply to the Board information in aid of
verification of liability for the tax.

(2) The RETAIL Sales Tax Division may make a
reasonable charge for this assistance, which shall be paid by the
Board and treated as a part of the reasonable costs of collecting
the tax.

411G.

(g) The RETAIL Sales Tax Division of the Comptroller's
office shall supply to the County Council information in aid of
verification of liability for the tax. The RETAIL Sales Tax
Division may make a reasonable charge for, this assistance, which
shall be paid by the County Council and treated as a part of the
reasonable costs of collecting the tax.

(k) (2) In lieu of the bond required by paragraph (1) of
this subsection, securities approved by the County Council or
cash in such amounts as the Council prescribes may be deposited,
and shall be kept in the custody of the Council. The Council at
any time without notice to the depositor of the securities or
cash may apply them to any tax due, and for that purpose the
securities may be sold by the [Board] COUNCIL at public or
private sale without notice to the depositor of the securities.

411H.

(a) (2) "Board" means the board of county commissioners of
Allegany, Kent, or Worcester [counties] COUNTY.

(g) (1) The RETAIL Sales Tax Division of the Comptroller's
office shall supply to the board information in aid of
verification of liability for the tax.

(2) The RETAIL Sales Tax Division may make a
reasonable charge for this assistance, which shall be paid by the
board and treated as a part of the reasonable costs of collecting
the tax.