Section 13-102 - Unpaid tax is personal debt. - Maryland Statutes

§ 13-102. Unpaid tax is personal debt.
 

(a)  In general.- Unpaid tax and interest and penalties on the tax are, from the due date, the personal debt of the person required to pay the tax. 

(b)  Effect.- Subsection (a) of this section does not add to or otherwise change the personal liability of an officer of a corporation under any other provision of law. 
 

[An. Code 1957, art. 81, § 474; 1988, ch. 2, § 1.]