# Tax - General (GTG)

## Title 13. Procedure

### Subtitle 8. Collections

#### Section 13-830

If the tax, interest, and penalty are not paid when due, the tax collector, without notice to the person who posted the security under Sec. 13-829 of this subtitle, may:

(1) apply a cash or security deposit to the tax, interest, or penalty; or

(2) sell a security at public or private auction and apply the proceeds of the sale to the tax, interest, or penalty.

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Md. Code Ann., Tax-Gen. (as displayed at mgaleg.maryland.gov, October 16, 2026)