Ch. 569

LAWS OF MARYLAND

(iii) against whom an action to recover sales
and use tax or a penalty is pending or will be initiated under
this title;

(2)  the Department; and

(3)  the Maryland Tax Court.]

13-301.

[(a)] A tax collector may examine or audit a tax return
filed with the tax collector.

[(b) This section does not apply to the savings and loan
association franchise tax.]

[13-303.

(a)  In an investigation or hearing, a person may not be
excused from testifying or producing any record or data about the
sales and use tax, under order of the Comptroller, because the
testimony or evidence may:

(1)  tend to incriminate the person; or

(2)  subject the person to a criminal penalty.

(b)  Testimony or evidence that a person produces in
compliance with the order may not be used in • a later criminal
proceeding against the person.

(c)  A person is not exempt from prosecution for perjury
committed while testifying.]

[13-304.] 13-303.

[(a)] If a person or governmental unit fails to file [an
admissions and amusement tax return, a financial institution
franchise tax return, an income tax return, a public service
company franchise tax return, or a sales and use] A tax return as
required under this article, the tax collector shall mail the
person or governmental unit a notice and demand for the return
that requires the person or governmental unit:

(1)   [to file the admissions and amusement tax return
and to pay the tax within 30 days after the date on which the
notice is mailed;

(2)  to file the financial institution franchise tax
return and to pay the tax within 30 days after the date on which
the notice is mailed;

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