3182

LAWS OF MARYLAND

Ch. 828

PAPERS, AND CORRESPONDENCE RELATING TO ANY MATTER, WHICH THE
DEPARTMENT IS AUTHORIZED BY THIS SUBTITLE TO DETERMINE;

(3) MAY SIGN SUBPOENAS, ADMINISTER OATHS AND
AFFIRMATIONS, EXAMINE WITNESSES AND RECEIVE EVIDENCE.

(B)  IN CASE OF DISOBEDIENCE OF ANY SUBPOENA OR THE
CONTUMACY OF ANY WITNESS APPEARING BEFORE THE DEPARTMENT OR ITS
DULY AUTHORIZED AGENT OR REPRESENTATIVE, THE DEPARTMENT MAY APPLY
TO THE CIRCUIT COURT OF ANY OF THE COUNTIES OR BALTIMORE CITY FOR
AN ORDER. SUCH COURT MAY THEREUPON ISSUE AN ORDER REQUIRING THE
PERSON SUBPOENAED TO OBEY THE SUBPOENA OR TO GIVE EVIDENCE OR
PRODUCE BOOKS, ACCOUNTS, RECORDS, PAPERS, AND CORRESPONDENCE
TOUCHING THE MATTER IN QUESTION. ANY FAILURE TO OBEY SUCH ORDER
OF COURT, MAY BE PUNISHED BY SUCH COURT AS A CONTEMPT THEREOF.

(C)  NO PERSON SHALL BE EXCUSED FROM TESTIFYING OR PRODUCING
ANY BOOKS, PAPERS, RECORDS, OR DATA IN ANY INVESTIGATION OR UPON
ANY HEARING WHEN ORDERED TO DO SO BY THE DEPARTMENT OR ITS DULY
AUTHORIZED AGENT OR REPRESENTATIVE, UPON THE GROUND THAT THE
TESTIMONY OR EVIDENCE, DOCUMENTARY OR OTHERWISE, MAY TEND TO
INCRIMINATE HIM OR SUBJECT HIM TO CRIMINAL PENALTY, BUT NO SUCH
TESTIMONY OR EVIDENCE, DOCUMENTARY OR OTHERWISE, SHALL BE USED IN
ANY SUBSEQUENT PROSECUTION AGAINST THE INDIVIDUAL SUPPLYING THE
SAME. NO INDIVIDUAL SO TESTIFYING SHALL BE EXEMPT FROM
PROSECUTION AND PUNISHMENT FOR PERJURY COMMITTED IN SO
TESTIFYING.

(D)  ANY NOTICE AUTHORIZED OR REQUIRED UNDER THE PROVISIONS
OF THIS SUBTITLE MAY BE GIVEN BY MAILING THE SAME TO THE PERSON
FOR WHOM IT IS INTENDED IN A POSTPAID ENVELOPE ADDRESSED TO SUCH
PERSON AT THE ADDRESS GIVEN IN ANY APPLICATION MADE BY HIM
PURSUANT TO THE PROVISIONS OF THIS SUBTITLE. IF NO APPLICATION
HAS BEEN MADE, NOTICE MAY BE GIVEN BY MAILING THE SAME TO SUCH
ADDRESS OF THE PERSON FOR WHOM IT IS INTENDED AS MAY BE
OBTAINABLE. THE MAILING OF SUCH NOTICE SHALL BE PRESUMPTIVE
EVIDENCE OF THE RECEIPT OF THE SAME BY THE PERSON TO WHOM IT IS
ADDRESSED. ANY PERIOD OF TIME WHICH IS DETERMINED ACCORDING TO
THE PROVISIONS OF THIS SUBTITLE BY THE GIVING OF NOTICE SHALL
COMMENCE TO RUN FROM THE DATE OF MAILING OF SUCH NOTICE.

(E)  (1) ANY PERSON HELD LIABLE FOR THE TAX IMPOSED BY THIS
SUBTITLE MAY APPLY FOR A REVISION OF THE TAX AND ANY PENALTY AND
INTEREST ASSESSED AGAINST HIM BY THE DEPARTMENT. SUCH
APPLICATION SHALL BE MADE IN WRITING TO THE DEPARTMENT WITHIN 30
(THIRTY) DAYS OF THE DATE THAT THE PERSON WAS NOTIFIED OF THE
ASSESSMENT BY THE DEPARTMENT. WITHIN 30 (THIRTY) DAYS OF THE
RECEIPT OF SUCH APPLICATION, THE DEPARTMENT SHALL HOLD A HEARING
ON THE MATTER IN ACCORDANCE WITH THE ADMINISTRATIVE PROCEDURE ACT
IN TITLE 10 OF THE STATE GOVERNMENT ARTICLE OF THE ANNOTATED CODE
OF MARYLAND. WITHIN 30 (THIRTY) DAYS AFTER SUCH HEARING THE
DEPARTMENT SHALL RENDER A DECISION ON THE APPLICATION FOR
REVISION OF THE ASSESSMENT OF TAX, PENALTY AND INTEREST AND SO
NOTIFY THE APPLICANT IN WRITING BY MAIL.