Ch. 430                                    2004 LAWS OF MARYLAND

(3) if the proceeds of the sale are used to support a volunteer fire
company or department or its auxiliary or a volunteer ambulance company or rescue
squad or its auxiliary, a sale of food served by the company, department, squad, or
auxiliary.

(e) The sales and use tax does not apply to a sale of food or any beverage in a
vehicle that is being operated in the State while in the course of interstate commerce.

(f) The sales and use tax does not apply to a sale for consumption off the
premises of:

(1) crabs; or

(2) seafood that is not prepared for immediate consumption.

[(g) (1) In this subsection, "snack food" means:

(i) potato chips and sticks;

(ii) corn chips;

(iii) pretzels;

(iv) cheese puffs and curls;

(v) pork rinds;

(vi) extruded pretzels and chips;

(vii) popped popcorn;

(viii) nuts and edible seeds; or

(ix) snack mixtures that contain any one or more of the foods listed
in items (i) through (viii) of this paragraph.

(2) The sales and use tax does not apply to the sale of snack food through
a vending machine.

(h)] (G) The sales and use tax does not apply to the sale through a vending
machine of milk, fresh fruit, fresh vegetables, or yogurt.

Article - Tax - Property

14-704.

(a) (1) If the annual report is not submitted as required by § 11-101 of this
article, the Department shall assess:

(i) an initial tax penalty not exceeding 1/10 of 1% of the total
county assessment in all counties where property is located; and

(ii) an additional penalty of 2% of the initial tax penalty for each 30
days or fraction of a 30-day period that the report is not submitted.

- 1920 -