Md. Code, Tax - Property § 14–301

To value or classify property or to determine if a value or classification of property is correct, the Department may:

(1) issue a subpoena:

(i) for any person; or

(ii) for any evidence necessary to value or classify property or to determine if a value or classification is correct;

(2) administer oaths and affirmations;

(3) take depositions or other testimony;

(4) issue written interrogatories with a notice of assessment;

(5) if a person fails to comply with a subpoena, petition a circuit court to order compliance with the subpoena; or

(6) if a person fails to file the annual report required under § 11-101 of this article, petition a court to compel the filing of the report.