§ 13-304
48 words·~1 min read·
/md/tax-general/13-304A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§13–304.
If a person fails to comply with a notice and demand for a return the tax collector:
(1)may compel the person to make the return; and
(2)if the person fails to make the return, may file an appropriate action in a court of competent jurisdiction.