# COMAR Title 36 — Maryland State Lottery and Gaming Control Agency

## Subtitle 10 — Sports Wagering Provisions

### Chapter 12 — Collection of Taxes, Fees, and Penalties

#### Regulation .01 General.

*COMAR 36.10.12.01*

This chapter establishes the manner and method by which the Commission may collect from an applicant or licensee a tax, fee or civil penalty established under State Government Article, Title 9, Subtitle 1E, Annotated Code of Maryland, and the manner by which a sports wagering licensee may reconcile proceeds under State Government Article, §9-1E-07, Annotated Code of Maryland.