{"data":{"id":"us-md/md.-code-tax-general-13-713","jurisdiction":"us-md","citation":"Md. Code, Tax - General § 13–713","heading":"","body":"(a) If a person pays a tax, interest, or penalties under this article by a check that is not honored by the bank on which it is drawn, the tax collector shall assess a service charge of $30 against the person.\n(b) An assessment under subsection (a) of this section that is not paid within 25 days after the date on which the notice of assessment is mailed is a lien, in favor of the State, that:\n(1) extends to all property and rights to property belonging to the person against whom the assessment is made; and\n(2) may be collected under Subtitle 8, Part II of this title.","path":["Article - Tax - General"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg\u0026section=13-713","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:18Z","sha256":"c1f087619a2a82eb43a0c334dc9551781f2d506dd934eab0bfc02fc5a251d149","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-general-13-712","next":"us-md/md.-code-tax-general-13-714"},"notice":"GroundRules: Original legal text. Not legal advice."}