Maryland Tax - General Section 7-234

Article - Tax - General

§ 7-234.

      (a)      If a register fails to account for and remit money as required under § 7-233 of this subtitle, then 30 days after the failure, the Comptroller shall notify the Attorney General to put the register's bond in suit for the use of the State.

      (b)      In a suit under this section, the State shall recover:

            (1)      the amount that seems to be due; and

            (2)      interest, at the rate of 10% a year, from the date that the amount was payable.

      (c)      (1)      A recovery under subsection (b) of this section is evidence of misbehavior.

            (2)      If a register is convicted of misbehavior for failure to account for and remit money as required under § 7-233 of this subtitle, the register shall be removed from office.

      (d)      If a register fails to account for or remit money as required under § 7-233 of this subtitle, the register shall forfeit the commission to which the register otherwise would be entitled.



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