§ 20-427. Collections

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   (a) Civil action. -- A county may file a civil action to collect unpaid hotel rental tax.

(b) Distraint. -- A county may collect unpaid hotel rental tax by distraint.

(c) Liens. -- Except in Calvert County and St. Mary's County, unpaid hotel rental tax is:

   (1) a lien against the real and personal property of the person owing the tax; and

   (2) collectible in the same manner as the property tax may be collected under the Tax - Property Article.

HISTORY: An. Code 1957, art. 24, § 9-323, 9-324, 9-325; 2013, ch. 119, § 2.

                    
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