WILLIAM DONALD SCHAEFER, Governor

Ch. 2

(C) PERJURY.

A PERSON IS NOT EXEMPT FROM PROSECUTION FOR PERJURY
COMMITTED WHILE TESTIFYING.

REVISOR'S NOTE: This section is new language derived
without substantive change from former Art. 81, § 359
and, as it extended provisions under the former retail
sales tax to the former use tax, § 399.

In the introductory language of subsection (a) of this
section, the phrase "about the sales and use tax" is
added for clarity.

Also in the introductory language to subsection (a) of
this section, the former reference to "his duly
authorized agent or representative" is deleted as
included in the defined term "Comptroller".

Also in the introductory language of subsection (a) of
this section, the former words "books" and "papers"
are deleted as included in the broad word "record".

Also in the introductory language to subsection (a) of
this section, the words "documentary or otherwise",
which formerly modified "evidence", are deleted as
surplusage.

In subsection (b) of this section, the reference to
testimony or evidence "that a person produces in
compliance with the order" is substituted for the
former reference to "such testimony or evidence,
documentary or otherwise", for clarity.

Defined terms: "Comptroller" § 1-101
"Person" § 1-101 "Sales and use tax" § 1-101

13-304. NOTICE AND DEMAND FOR RETURN.

(A) REQUIRED.

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 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;

- 501 -