WILLIAM DONALD SCHAEFER, Governor

Ch. 6

(2) LEVY AND COLLECT THOSE AMOUNTS IN THE SAME MANNER AS
ANY OTHER TAX.

(D)     PAYMENTS.

(1)      EXCEPT AS PROVIDED IN PARAGRAPH (3) OF THIS SUBSECTION,
WITHIN 30 DAYS AFTER RECEIVING THE CERTIFICATION BY THE BOARD OF
TRUSTEES OF THE AMOUNT PAYABLE BY THE PARTICIPATING GOVERNMENTAL
UNIT UNDER THIS SECTION, THE PROPER FISCAL OFFICER OF EACH PARTICIPATING
GOVERNMENTAL UNIT SHALL PAY THAT AMOUNT TO THE BOARD OF TRUSTEES.

(2)      A PARTICIPATING GOVERNMENTAL UNIT THAT DOES NOT PAY THE
AMOUNTS CERTIFIED UNDER THIS SUBSECTION WITHIN THE TIME REQUIRED IS
LIABLE FOR:

(I)       A PENALTY OF 10% OF THE AMOUNT DUE; AND

(II)     INTEREST ON DELINQUENT AMOUNTS AT 10% A YEAR UNTIL
PAYMENT.

(3)      THE SECRETARY OF THE BOARD OF TRUSTEES MAY ALLOW A
GRACE PERIOD FOR PAYMENT OF THE AMOUNTS CERTIFIED UNDER THIS SECTION
NOT TO EXCEED 10 CALENDAR DAYS.

(4)      ON NOTIFICATION BY THE SECRETARY OF THE BOARD OF
TRUSTEES THAT A DELINQUENCY EXISTS, THE STATE COMPTROLLER IMMEDIATELY
SHALL EXERCISE THE RIGHT OF SETOFF AGAINST ANY MONEY DUE OR COMING
DUE TO THE DELINQUENT PARTICIPATING GOVERNMENTAL UNIT.

(E)     CREDITING AMOUNTS.

ON RECEIPT OF THE PAYMENTS FROM THE FISCAL OFFICER OF EACH
PARTICIPATING GOVERNMENTAL UNIT, THE BOARD OF TRUSTEES SHALL CREDIT
THESE AMOUNTS TO THE ACCUMULATION FUND OF THE APPROPRIATE STATE
SYSTEM.

REVISOR'S NOTE: This section is new language derived without substantive
change from former Art. 73B, §§ 1-309(d) and (e)(1) and (3), 10-105(f),
(g)(1), and (h), and 10-229(g), (h)(1), and (i) and, as they related to employer
contributions, §§ 1-309(b), 10-105(e), and 10-229(f). This section
consolidates provisions relating to payment of employer contributions
formerly repeated for employer contributions for certain members of the
employees' systems employed by participating governmental units, for
employer contributions for the Local Fire and Police System, and for amounts
payable by county employers of masters.

Subsection (a) of this section is revised to expressly state that which only was
implied in former law - i.e., that counties responsible for the employer
contribution for employees under § 21-307 of this subtitle are also subject to
this section.

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