§ 4–202
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Prop. § 4-202 (2026)
Title 4. Collectors
Subtitle 2. Powers and Duties of Collectors
§ 4–202LinkCopy Citation
(a)
The collector for each county shall:
(1)
deposit State taxes, and any interest, penalty, or service charges on the taxes, collected at the intervals and in the manner designated by the Comptroller; and
(2)
on or before the 10th day of each month, submit a report to the Comptroller of State taxes, and any interest, penalty, or service charges on the taxes, collected during the prior month.
(b)
A violation of this section by a collector is subject to the penalties in §§ 14-1015 and 14-1016 of this article.