HARRY HUGHES, Governor

3181

(2) THE TAX, AND ALL INCREASES, INTERESTS AND
PENALTIES THEREON SHALL BE A LIEN UPON ALL THE PROPERTY, REAL
AND/OR PERSONAL, OF ANY PERSON LIABLE TO PAY THE SAME TO THE
STATE FROM AND AFTER THE TIME WHEN NOTICE HAS BEEN GIVEN THAT
SUCH TAX HAS BECOME DUE AND PAYABLE AS PROVIDED HEREIN. NOTICE
OF SUCH LIEN SHALL BE FILED PROMPTLY BY THE DEPARTMENT WITH THE
CLERK OF THE CIRCUIT COURT OF THE COUNTY IN WHICH SAID PROPERTY
IS LOCATED, OR BALTIMORE CITY. EACH CLERK OF COURT SHALL
ACCURATELY AND PROMPTLY RECORD AND INDEX ALL SUCH NOTICES OF LIEN
FILED WITH HIM BY THE DEPARTMENT AND SHALL ENTER SUCH LIEN IN THE
JUDGMENT DOCKET OF THE COURT, STATING THE NAME OF THE DELINQUENT
TAXPAYER, THE AMOUNT OF THE LIEN AND THE DATE THEREOF. THE LIEN
PROVIDED FOR IN THIS SECTION SHALL HAVE THE FULL FORCE AND EFFECT
OF A LIEN OF JUDGMENT. UNLESS ANOTHER DATE IS SPECIFIED BY LAW,
THE LIEN ARISING AT THE DATE OF NONPAYMENT AS IN THIS SECTION
SPECIFIED AND PROVIDED FOR, SHALL CONTINUE WITH THE SAME FORCE
AND EFFECT AS A JUDGMENT LIEN. ANY SUCH LIEN ON PERSONAL
PROPERTY SHALL NOT BE EFFECTIVE AS AGAINST AN INNOCENT PURCHASER
FOR VALUE UNLESS THE PERSONAL PROPERTY HAS BEEN LEVIED UPON BY AN
OFFICER OF A COURT.

(G) (1) IT SHALL BE UNLAWFUL FOR ANY DEALER OR OTHER PERSON
LIABLE FOR THE TAX IMPOSED BY THIS SUBTITLE TO:

(I)  WILLFULLY FAIL TO COLLECT THE TAX; OR

(II)  WILLFULLY FAIL TO REMIT THE TAX; OR

(III)  WILLFULLY MAKE ANY FALSE STATEMENT OR
MISLEADING OMISSION WITH REGARD TO THE TAX; OR

(IV)  WILLFULLY FAIL TO KEEP RECORDS IN
ACCORDANCE WITH THIS SUBTITLE AND ANY REGULATIONS PURSUANT
HERETO; OR

(V)  WILLFULLY EVADE PAYMENT OF THE TAX BY ANY
MEANS.

(2) ANY PERSON VIOLATING THIS SUBSECTION SHALL BE
GUILTY OF A MISDEMEANOR AND UPON CONVICTION SHALL BE SUBJECT TO
THE PENALTIES SET FORTH IN SECTION 8-739.

8-716.2.

(A) FOR THE PURPOSE OF ENFORCING THE PROVISIONS OF THIS
SUBTITLE THE DEPARTMENT OR ANY DULY AUTHORIZED AGENT OR
REPRESENTATIVE:

(1)  MAY CONDUCT INVESTIGATIONS AND HOLD HEARINGS
CONCERNING ANY MATTER COVERED BY THIS SUBTITLE AT ANY TIME OR
PLACE WITHIN THE STATE OF MARYLAND;

(2)  IN THE CONDUCT OF ANY INVESTIGATION OR HEARING,
MAY REQUIRE BY SUBPOENA OR SUMMONS THE ATTENDANCE AND TESTIMONY
OF WITNESSES AND THE PRODUCTION OF ANY BOOKS, ACCOUNTS, RECORDS,