Subdivision 4A. Sales or Use Tax on Controlled Dangerous Substances

There is hereby levied and imposed a tax on each separate sale, or use, storage, or consumption of controlled dangerous substances within Prince George's County. The tax rate is thirty percent (30%) of the value in money of the controlled substance or money value of the consideration for its sale, or use, storage, or consumption as determined by the Director.

This Subdivision does not apply to sales, use, storage, or consumption by any person who complies with Article 27, Section 281 of the Annotated Code of Maryland. The burden of proof of an exemption is upon the person claiming it.

Evasion of payment or the willful refusal on the part of any person to pay taxes, as required by this Subdivision, shall be a misdemeanor and upon conviction the person is subject to imprisonment not exceeding six (6) months or to a fine not exceeding One Thousand Dollars ($1,000), or both, and additionally, to a civil penalty of one hundred percent (100%) of the amount of the assessment, in addition to the actual assessment provided by this Subdivision. Willful refusal is evidenced by failure to pay the full amount due within fifteen (15) days of the date of the assessment.

The tax, as assessed by the Director, with any interest and penalties included therein, shall be presumed to be valid and correctly determined and assessed, and the burden shall be upon the taxpayer to show its incorrectness or invalidity. Any statement filed by the Director with the clerk of the court, or any other certificate by the Director of the amount of tax and interest and penalties as determined or assessed by him, shall be admissible as evidence in proceedings prosecuted pursuant to this Subdivision and shall establish for the purpose of such proceedings only prima facie the facts that are set forth therein.

Any taxpayer may apply to the Director for refund of tax alleged to have been erroneously, illegally, or unconstitutionally paid. Application for refund must be made in writing within one (1) year of the payment of the tax. The application must state the reasons why the taxpayer believes a refund is due. The Director shall act upon such application promptly and shall provide notice to the taxpayer of the action.

Any taxpayer may apply in writing, stating the basis therefor, to the Director for a revision of the tax assessed against him. Any request for a revision must be made within fifteen (15) days of the date on which the Director notifies the taxpayer of tax due pursuant to this Subdivision. If no application for revision is made within the fifteen (15) day period, the assessment is final. No application for revision shall be considered by the Director unless made within that period. The Director shall act upon such application promptly and shall provide notice to the taxpayer of the action.

The Director shall promulgate such regulations and procedures as are necessary or appropriate to administer this Subdivision. The County Attorney, on behalf of the Director, may apply to a court of competent jurisdiction for an order compelling such testimony, records, or evidence under proper safeguards as the court may deem necessary or appropriate to carry out the provisions of this Subdivision.

Whenever it is ascertained by the Director that a lesser sum may be collected than the total taxes, penalties and interest due, the Director shall be authorized to compromise the claim, accept the lesser sum, and issue a release of the claim or satisfaction of the judgment as though the same had been paid in full. Such compromise is authorized only in such cases where the Director finds that the full amount would be uncollectible.

In addition to all other remedies provided by State or County law, the County Attorney on behalf of the County may institute any appropriate action or proceeding to enforce the provisions of this Subdivision.