(a) 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) 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.
Structure Maryland Statutes
Section 13-701 - When Return Not Filed or Tax Not Paid
Section 13-703 - False Returns
Section 13-704 - Fraudulent Failure to File Return
Section 13-705 - Frivolous Income Tax Return
Section 13-706 - Failure to Provide or Providing False Income Tax Withholding Statement
Section 13-706.1 - Failure to Provide or Providing False Withholding Reconciliation Report
Section 13-708 - Noncompliance With Notice and Demand
Section 13-709 - Noncompliance With Notice and Demand for Final Sales and Use Tax Assessment
Section 13-710 - Seizure of Illegally Manufactured Distilled Spirits or Mash
Section 13-711 - Failure to Keep Tobacco Tax Records
Section 13-712 - Evasion of Boxing and Wrestling Tax
Section 13-714 - Waiver of Penalty
Section 13-715 - Tax Preparers -- Failure to Sign or Provide Identification Numbers; Injunctions
Section 13-716 - Penalty for Underpayment; Calculations
Section 13-717 - Penalty for Violation of 10-824 of This Article