Maryland Tax - General Section 13-403

      (a)      If a person or governmental unit fails to keep the records required under § 4-202 of this article, the Comptroller may:

            (1)      compute the admissions and amusement tax by using a factor that the Comptroller develops pursuant to subsection (c) of this section; and

            (2)      assess the tax due.

      (b)      If a person or governmental unit fails to keep the records required under § 6-202 of this article, the Comptroller may:

            (1)      compute the boxing and wrestling tax by using a factor that the Comptroller develops pursuant to subsection (c) of this section; and

            (2)      assess the tax.

      (c)      The factor utilized by the Comptroller pursuant to this section shall be developed by:

            (1)      a survey of the business of the person or governmental unit, including any available records;

            (2)      a survey of other persons or governmental units engaged in the same or similar business; or

            (3)      other means.