Md. Code, Tax - General § 7-234
This is the official text of Md. Code, Tax - General § 7-234, part of Maryland’s Code, Tax - General — governs state taxation.
Not legal advice. This page reproduces the official text of a government statute for reference only. Laws change, and how a statute applies depends on your specific facts. For advice about your situation, consult a licensed attorney in your state.
§7–234.
Official statutory text
(a) If a register fails to account for and remit money as required under § 7-233 of this subtitle, then 30 days after the failure, the Comptroller shall notify the Attorney General to put the register’s bond in suit for the use of the State.
(b) In a suit under this section, the State shall recover:
(1) the amount that seems to be due; and
(2) interest, at the rate of 10% a year, from the date that the amount was payable.
(c) (1) A recovery under subsection (b) of this section is evidence of misbehavior.
(2) If a register is convicted of misbehavior for failure to account for and remit money as required under § 7-233 of this subtitle, the register shall be removed from office.
(d) If a register fails to account for or remit money as required under § 7-233 of this subtitle, the register shall forfeit the commission to which the register otherwise would be entitled.
(b) In a suit under this section, the State shall recover:
(1) the amount that seems to be due; and
(2) interest, at the rate of 10% a year, from the date that the amount was payable.
(c) (1) A recovery under subsection (b) of this section is evidence of misbehavior.
(2) If a register is convicted of misbehavior for failure to account for and remit money as required under § 7-233 of this subtitle, the register shall be removed from office.
(d) If a register fails to account for or remit money as required under § 7-233 of this subtitle, the register shall forfeit the commission to which the register otherwise would be entitled.
Status: in_force · Read it on the official government site
Need a lawyer in Maryland?
Find a Maryland lawyer
About this page: Statute text is reproduced from official government publishers via the
Open US Law dataset
(Vaquill AI, snapshot v2026.08, CC BY 4.0). Primary legislative text like this is public domain under the government-edicts doctrine
(Georgia v. Public.Resource.Org, 2020). We link every section back to its official source so you can verify it independently.