<?xml version='1.0' encoding='utf-8'?>
<section article="gtg" article_name="Tax - General" number="13-824" title_number="13" title_name="Procedure" subtitle_number="8" subtitle_name="Collections">
  <text>To protect tax revenue, a tax collector may, to the extent allowed or required under § 13-825 of this subtitle:</text>
  <level label="1">
    <text>set an amount to secure payment of the tax, interest, and penalty that is due or may become due; and</text>
  </level>
  <level label="2">
    <text>require acceptable security to be posted.</text>
  </level>
</section>
