A tax collector may examine or audit a tax return filed with the tax collector.

To determine whether a tax return is correct or otherwise to enforce a provision of this article, a tax collector may: examine any records or other data that may be relevant or material to the matters required to be included in a tax return; conduct an investigation; hold a hearing; administer oaths; take testimony and other evidence; and subpoena: any person; or any relevant document. If the Comptroller determines that the taxpayer’s records are so detailed, complex, or voluminous that an audit of all detailed records would be unreasonable or impractical, the Comptroller may compute the sales and use tax by using scientific random sampling techniques. If a person fails to comply with a subpoena or fails to testify on any matter on which the person lawfully may be interrogated, on petition of a tax collector, a circuit court or, if the subpoena is issued under authority of an orphans’ court, the orphans’ court may pass an order directing compliance with the subpoena or compelling testimony.

If a person or governmental unit fails to file a tax return as required under this article, the tax collector shall mail the person or governmental unit a notice and demand for the return that requires the person or governmental unit: for the sales and use tax, to file the return and to pay the tax within 10 days after the date on which the notice is mailed; and for any other tax, to file the return and to pay the tax within 30 days after the date on which the notice is mailed.

If a person fails to comply with a notice and demand for a return the tax collector: may compel the person to make the return; and if the person fails to make the return, may file an appropriate action in a court of competent jurisdiction.