§ 16-303. Uniform system of financial reporting

Latest version.

   (a) Required. -- Each county, municipality, and special taxing district shall maintain the uniform system of financial reporting established by the Department of Legislative Services.

(b) Penalty for noncompliance. -- If a county, municipality, or special taxing district does not comply with subsection (a) of this section, the Comptroller, after notice from the Executive Director of the Department of Legislative Services of the noncompliance, may order the discontinuance of all money, grants, or State aid that the county, municipality, or special taxing district is entitled to receive under State law, including money from:

   (1) the income tax;

   (2) the tax on racing;

   (3) the recordation tax;

   (4) the admissions and amusement tax; and

   (5) the license tax.

HISTORY: An. Code 1957, art. 19, § 36, 38; 2013, ch. 119, § 2.

                    
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