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§ 7-234. Failure of register to remit taxes

West's Annotated Code of MarylandTax-General

West's Annotated Code of Maryland
Tax-General (Refs & Annos)
Title 7. Death Taxes (Refs & Annos)
Subtitle 2. Inheritance Tax (Refs & Annos)
Part VI. Administration (Refs & Annos)
MD Code, Tax - General, § 7-234
§ 7-234. Failure of register to remit taxes
Currentness
In general
(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.
Amount recoverable
(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.
Removal from office
(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.
Forfeiture of commissions
(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.

Credits

Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989.
Formerly Art. 81, § 176.
MD Code, Tax - General, § 7-234, MD TAX GENERAL § 7-234
Current through legislation effective through April 9, 2023, from the 2024 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
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