<?xml version='1.0' encoding='utf-8'?>
<section article="gtg" article_name="Tax - General" number="7-234" title_number="7" title_name="Death Taxes" subtitle_number="2" subtitle_name="Inheritance Tax">
  <level label="a">
    <text>If a register fails to account for and remit money as required under § 7-233 of this subtitle, then 30 days after the failure, the Comptroller shall notify the Attorney General to put the register’s bond in suit for the use of the State.</text>
  </level>
  <level label="b">
    <text>In a suit under this section, the State shall recover:</text>
    <level label="1">
      <text>the amount that seems to be due; and</text>
    </level>
    <level label="2">
      <text>interest, at the rate of 10% a year, from the date that the amount was payable.</text>
    </level>
  </level>
  <level label="c">
    <level label="1">
      <text>A recovery under subsection (b) of this section is evidence of misbehavior.</text>
    </level>
    <level label="2">
      <text>If a register is convicted of misbehavior for failure to account for and remit money as required under § 7-233 of this subtitle, the register shall be removed from office.</text>
    </level>
  </level>
  <level label="d">
    <text>If a register fails to account for or remit money as required under § 7-233 of this subtitle, the register shall forfeit the commission to which the register otherwise would be entitled.</text>
  </level>
</section>
