PARRIS N. GLENDENING, Governor

Ch. 97

(1)     for the county, to the appropriate county official on or before the 10th
day of the following month;

(2)     for a municipal corporation, to the appropriate municipal corporation
official; and

(3)     for a special district, to the appropriate officer of the district.
4-202.

(a)     The collector for each county shall:

(1)     deposit State taxes, AND ANY INTEREST, PENALTY, OR SERVICE
CHARGES ON THE TAXES, collected at the intervals and in the manner designated by the
Comptroller; and

(2)     on or before the 10th day of each month, submit a report to the
Comptroller of State taxes, AND ANY INTEREST, PENALTY, OR SERVICE CHARGES ON
THE TAXES, collected during the prior month.

(b)     A violation of this section by a collector is subject to the penalties in §§
14-1015 and 14-1016 of this article.

4-402.

If a collector fails to remit taxes or the interest [and] penalty, AND SERVICE
CHARGES on the taxes, to the State or the county as provided under this title, the
collector shall be charged interest at the rate of 6% a year on all taxes, interest, [and,]
penalties, AND SERVICE CHARGES not paid to the State or county from the time they are
due.

10-204.3.

(A) IN THIS SECTION, "OWNER-OCCUPIED RESIDENTIAL PROPERTY' MEANS
THE PRINCIPAL RESIDENCE OF A HOMEOWNER AS DEFINED IN § 9-105 OF THIS
ARTICLE

[ (a)] (B) Notwithstanding Subtitle 1 of this title:

(1)     the governing body of a county shall provide an optional semiannual
payment schedule for State, county, and special taxing district property taxes due on
owner-occupied residential property; and

(2)     the governing body of a municipal corporation shall provide an optional
semiannual payment schedule for municipal corporation and special taxing district
property taxes due on owner-occupied residential property.

I (b)] (C) A semiannual payment schedule under this section:

(1) may be elected at the time of the transfer of property purchased on or
after July 1, 1995; and

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