Maryland Tax - General Section 13-407

      (a)      If a person or governmental unit fails to keep the records required under § 11-504 of this article, the Comptroller may:

            (1)      compute the sales and use tax by using a factor that the Comptroller develops by:

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

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

                  (iii)      other means; and

            (2)      assess the tax due.

      (b)      (1)      If a person or governmental unit fails to obtain a proper resale certificate on or before the date stated in a notice of intent to assess the sales and use tax under § 11-408(b) of this article, the Comptroller may assess the sales and use tax on the sale.

            (2)      An assessment under this subsection is final.