Sec. 10-222. Failure to collect or report; notice
Codified through Bill No. CB-018-2026, adopted May 12, 2026, effective July 24, 2026. Source: Municode, Supplement 2026 Update 2. Editorial notes and legislative history omitted.
Prince George's County, Md., Code § 10-222 (2026)
Sec. 10-222. Failure to collect or report; noticeLinkCopy Citation
(a)
If any person fails or refuses to collect the tax and to make, within the time provided in this Subdivision, any report and remittance required by this Subdivision, the Director of Finance shall proceed in such a manner as he may deem best to obtain facts and information on which to base an estimate of the tax due. As soon as the Director of Finance procures such facts and information upon which to base the assessment of any tax payable by any person who has failed or refused to collect the tax and to make the report and remittance, he shall proceed to determine and assess against such person the tax and interest and penalty provided for in this Subdivision.
(b)
He shall notify such person by mail sent to his last known place of address of the total amount of such tax and interest and penalty. The total amount thereof shall be payable within ten (10) days from the date of the notice.
(c)
Failure to remit the requisite taxes shall cause a tax lien to be placed on any real and personal property of the person who has failed to collect or remit the taxes that can be located within the County and such lien shall be collected and enforced in the same manner as other County real estate taxes.