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2017 Maryland Code
Tax - General
Title 13 - Procedure
Subtitle 7 - Penalties
§ 13-713. Payment of financial institution franchise tax, income tax, etc., by dishonored checks
Universal Citation: MD Tax-Gen Code § 13-713 (2017)
- (a) In general. -- If a person pays a tax, interest, or penalties under this article by a check that is not honored by the bank on which it is drawn, the tax collector shall assess a service charge of $ 30 against the person.
- (b) Assessment as lien on property and rights. -- An assessment under subsection (a) of this section that is not paid within 25 days after the date on which the notice of assessment is mailed is a lien, in favor of the State, that:
- (1) extends to all property and rights to property belonging to the person against whom the assessment is made; and
- (2) may be collected under Subtitle 8, Part II of this title.
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