§ 4-202. Deposit of State taxes by collector

Latest version.

   (a) In general. -- 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) Penalties for violations. -- A violation of this section by a collector is subject to the penalties in § 14-1015 and 14-1016 of this article.

HISTORY: 1985, ch. 611; 1996, ch. 97, § 1.

                    
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