# Tax - Property (GTP)

## Title 4. Collectors

### Subtitle 2. Powers and Duties of Collectors

#### Section 4-202

(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 Sec.Sec. 14-1015 and 14-1016 of this article.

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