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§ 4-202. Deposit Of State Taxes By Collector

(a) In general. -- The collector for each county shall:

(1) deposit State taxes, and any interest, penalty, or service charges on the taxes, collected at the intervals and in the manner designated by the Comptroller; and

(2) on or before the 10th day of each month, submit a report to the Comptroller of State taxes, and any interest, penalty, or service charges on the taxes, collected during the prior month.

(b) Penalties for violations. -- A violation of this section by a collector is subject to the penalties in §§ 14-1015 and 14-1016 of this article.

History

1985, ch. 611; 1996, ch. 97, § 1.

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Local Government
Maryland
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Larry Hogan
Larry Hogan
January 21, 2015 -
Republican
1-410-974-3400
100 State Circle, Annapolis, MD, 21401

Keywords
collector
taxes
violation
comptroller
penalties
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subject
collectors
month