Ch. 110                                          LAWS OF MARYLAND

suspend or revoke any business license issued by the State to the
employer OR PAYOR.

(B)  IF A MOTOR CARRIER FAILS TO FILE A MOTOR CARRIER TAX
RETURN OR PAY THE MOTOR CARRIER TAX WHEN REQUIRED UNDER TITLE 9,
SUBTITLE 2 OF THIS ARTICLE, THE COMPTROLLER MAY SUSPEND OR REVOKE
ANY IDENTIFICATION MARKER, PERMIT, OR TEMPORARY AUTHORIZATION
ISSUED TO THE MOTOR CARRIER UNDER TITLE 9, SUBTITLE 2 OF THIS
ARTICLE.

13-708.

(D) FOR REASONABLE CAUSE, THE COMPTROLLER MAY WAIVE THE
ASSESSMENT OF AN ADMISSIONS AND AMUSEMENT OR SALES AND USE TAX
PENALTY UNDER THIS SECTION.

13-709.

(C)  FOR REASONABLE CAUSE, THE COMPTROLLER MAY WAIVE THE
ASSESSMENT OF A PENALTY UNDER THIS SECTION.

13-710.

If the Comptroller or any police officer seizes distilled
spirits or mash in connection with an arrest of a person for the
unlawful manufacture of distilled spirits in the State [in
violation of Article 2B of the Code], on conviction of the
person, the Comptroller shall assess a penalty of $5 for each 100
proof gallon on:

(1)  all distilled spirits seized; or

(2)  the potential quantity of distilled spirits that
may be manufactured from the quantity of mash seized.

13-713.

(A)  IF A PERSON PAYS FINANCIAL INSTITUTION FRANCHISE TAX OR
INCOME TAX OR INTEREST OR PENALTIES ON THOSE TAXES BY A CHECK
THAT IS NOT HONORED BY THE BANK ON WHICH IT IS DRAWN, THE TAX
COLLECTOR SHALL ASSESS A SERVICE CHARGE OF $10 AGAINST THE
PERSON.

(B)  AN ASSESSMENT UNDER SUBSECTION (A) OF THIS SECTION THAT
IS NOT PAID WITHIN 2 5 DAYS AFTER THE DATE ON WHICH THE NOTICE OF
ASSESSMENT IS MAILED IS A LIEN, IN FAVOR OF THE STATE, THAT:

(1)  EXTENDS TO ALL PROPERTY AND RIGHTS TO PROPERTY
BELONGING TO THE PERSON AGAINST WHOM THE ASSESSMENT IS MADE; AND

(2)  MAY BE COLLECTED UNDER § 13-805 OF THIS TITLE.
13-801.

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