<?xml version='1.0' encoding='utf-8'?>
<regulation prefix="Regulation" num=".05" citation="COMAR 18.05.01.05" title_num="18" subtitle_num="05" chapter_num="01" heading="Violations of Declaration of Intent.">
  <text>The following are nonexclusive examples of violations of a declaration of intent where the tax, surcharge, and penalty are imposed on that portion of the land subject to the violation:</text>
  <paragraph num="A.">
    <text>Discontinuing or failing to maintain an agricultural activity on the land;</text>
  </paragraph>
  <paragraph num="B.">
    <text>Constructing nonagricultural improvements or nonagricultural site improvements on the land;</text>
  </paragraph>
  <paragraph num="C.">
    <text>Transferring part of the land so that the remaining land no longer qualifies for agricultural use assessment;</text>
  </paragraph>
  <paragraph num="D.">
    <text>Developing a residential building site on the land;</text>
  </paragraph>
  <paragraph num="E.">
    <text>Subdividing the land so that it no longer qualifies for agricultural use assessment; and</text>
  </paragraph>
  <paragraph num="F.">
    <text>Rezoning the land under Tax-Property Article, §8-209(h), Annotated Code of Maryland.</text>
  </paragraph>
</regulation>