Enforcement

If you refuse to make payment arrangements, or you fail to follow through on arrangements that you have made, the Comptroller's Office may file a lien against you, attach your assets, file an estimated assessment  for taxes due in the unreported periods, issue a summons for a sales and use tax license revocation hearing or institute other legal processes.

If you are the president, vice president, treasurer or any other officer who owns 20 percent of a corporation, you may be personally liable for unpaid sales and use taxes, penalties and interest owed by the corporation. Any officer of the corporation who exercises direct control over its fiscal management is personally liable for withholding and admissions and amusements taxes, penalties and interest.

Payment of your business taxes cannot be avoided through bankruptcy proceedings because state taxes are not discharged in bankruptcy. If a bankrupt business does not have enough assets to pay the state taxes, the owners and specified corporate officers are personally responsible for the taxes.

If your business provides services to the state of Maryland, you will not receive payment until you have addressed the tax problem.