Md. Code, Local Government § 20–427

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

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

(c) 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.