Ch. 317                                          LAWS OF MARYLAND

subtitle, the hotel shall pay a tax penalty of 10% of the unpaid
tax.

(b) If a hotel fails to pay the hotel rental tax to Talbot
County or Wicomico County within 120 days after the payment is
due under § 9-311 of this subtitle, the hotel shall pay a tax
penalty of 10% of the unpaid tax.

9-323.

An authorized county may file a civil action to collect
unpaid hotel rental tax.

9-324.

An authorized county may collect unpaid hotel rental tax by
distraint.

9-325.

Unpaid hotel rental tax in CHARLES COUNTY, Talbot County,
and Wicomico County is a lien against the real and personal
property of the person owing the tax and is collectible in the
same manner as the property tax may be collected under the Tax -
Property Article.

9-326.

(a)  (1) To protect hotel rental tax revenue, an authorized
county may require a hotel to file security with that county in
an amount that the county determines.

(2) Talbot and Wicomico Counties may require security
under this section only if a hotel has been in default.

(b)  Security under this section shall be:

(1)  a bond issued by a surety company that is:

(i) authorized to do business in the State; and

(ii) approved by the insurance commissioner
Insurance Commissioner as to solvency and responsibility;

(2)  cash; or

(3)  securities approved by the county.

(c)  If security is required under this section, the county
shall give the hotel notice of the amount of security.

(d)  Within 5 days after a hotel receives notice that
security is required, the hotel shall:

- 2858 -