Md. Code, State Finance and Procurement § 6–214

Each person who collects or receives money for the State and who is not subject to § 6-213(a) of this subtitle shall:

(1) pay the money into the State Treasury as provided by law; and

(2) account to the Comptroller for the money:

(i) at the times and in the manner that the law specifies; or

(ii) if the law does not specify the time and manner, as the Comptroller considers necessary.