WILLIAM DONALD SCHAEFER, Governor

Ch. 2

IF, WITHIN 10 DAYS AFTER RECEIPT OF A NOTICE AND DEMAND FOR
PAYMENT OF A SALES AND USE TAX ASSESSMENT THAT IS FINAL, A PERSON
OR GOVERNMENTAL UNIT FAILS TO COMPLY WITH THE DEMAND, THE
COMPTROLLER SHALL ASSESS A PENALTY OF 25% OF THE UNPAID
ASSESSMENT.

(B) ADDITIONAL PENALTY.

THE PENALTY UNDER SUBSECTION (A) OF THIS SECTION IS IN
ADDITION TO THE PENALTY PROVIDED UNDER § 13-701 OF THIS SUBTITLE.

REVISOR'S NOTE: This section is new language derived
without substantive change from former Art. 81, §
345(c) and, as it extended § 345 to the former use
tax, § 399.

In subsection (a) of this section, the defined terms
"person" and "governmental unit" are substituted for
the former word "taxpayer", for clarity. See the
revisor's note to § 13-101(b) of this title.

Also in subsection (a) of this section, the reference
to a "notice and demand for payment of a sales and use
tax assessment" is substituted for the former
reference to a "notice from the Comptroller demanding
payment of a final assessment", for clarity.

Defined terms: "Comptroller" § 1-101
"Governmental unit" § 13-101 "Person" § 1-101
"Sales and use tax" § 1-101

13-710. SEIZURE OF ILLEGALLY MANUFACTURED DISTILLED SPIRITS OR
MASH.

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.

REVISOR'S NOTE: This section is new language derived
without substantive change from the first sentence of
former Art. 2B, § 132.

The second and third sentences of former Art. 2B, §
132, which related to the manner and effect of the
assessment of the penalty, is deleted as unnecessary
in light of Subtitles 4 and 8 of this title.

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