WILLIAM DONALD SCHAEFER, Governor                   Ch. 569

13-708.

(a)  If, within the period required in a notice and demand
for [an admissions and amusement tax return or sales and use tax]
A return, a person or governmental unit fails to file the return
and pay the tax due, the [Comptroller] TAX COLLECTOR shall assess
a penalty of 25% of the [underpayment of] tax ASSESSED UNDER §
13-402 OF THIS TITLE.

(b)   [(1) If, within the period required in a notice and
demand for a public service company franchise tax return, a
person fails to file the return, the Department may assess a
penalty not exceeding 20% of the tax liability estimated by the
Department.

(2) For reasonable cause, the Department may waive
the assessment of a penalty under this subsection.

(c)] A penalty under [subsection (a) or (b) of] this section
is in addition to the penalty provided under § 13-701 of this
subtitle.

[(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)] 13-714.

For reasonable cause, [the Comptroller] A TAX COLLECTOR may
waive [the assessment of] a penalty under this [section]
SUBTITLE.

13-713.

(a) If a person pays [financial institution franchise tax
or income] A tax [or], interest, or penalties [on those taxes]
UNDER THIS ARTICLE 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.

13-805.

(a) [(1)] Unpaid tax, interest, and penalties constitute a
lien, in favor of the State, extending to all property and rights
to property belonging to:

[(i)] (1) the person required to pay the tax;
or

[(ii)] (2) the fiduciary estate on which the
tax is imposed.

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