Section 4-202 - Deposit of State taxes by collector. - Maryland Statutes

§ 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. 
 

[1985, ch. 611; 1996, ch. 97, § 1.]