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§ 51.05 DETERMINATION OF MARKET VALUE; PAYMENT OF TAX UNDER PROTEST; APPEALS.
   If the County Commissioners are satisfied that the values used in computing the tax do not represent the wholesale market value of the gas at the mouth of the well, they shall forthwith so notify the taxpayers concerned, and it shall be the duty of the County Commissioners to set a date for a hearing thereon, giving each taxpayer concerned not less than 10 days written notice thereof, and to call before them by proper process such persons as in their judgment may know the wholesale market value of the gas at the mouth of the well, who shall testify under oath as to the wholesale market value thereof. Each taxpayer shall have the right to be heard and present evidence. The County Commissioners, after hearing the evidence, shall fix the wholesale market value of the gas at the mouth of the well by written findings in accordance with the evidence so introduced, and their findings in such case or cases shall be final, unless the taxpayer concerned shall pay the tax herein levied upon the wholesale market value so fixed by the County Commissioners under protest within 60 days after the taxpayer has been notified in writing of the findings, or in the event the taxpayer does not pay the tax based on the values so determined by the County Commissioners within 60 days after having been notified of the findings. The findings of the County Commissioners shall be final, unless the taxpayer shall, within 60 days, appeal to the Circuit Court of Garrett County. Upon the appeal, the trial shall be de novo, but the findings of the County Commissioners shall be taken as prima facie evidence of the wholesale market value of the gas at the mouth of the well, and the burden of proof shall rest upon the taxpayer to establish a lower wholesale market value.
(1986 Code, § 74-5) (1957 Code, § 432; 1951, Ch. 265, § 302E; Md. S.B. 651, passed 5-19-2009)
§ 51.06 DELINQUENT PAYMENTS; NONFILING OF REQUIRED REPORTS.
   In the event of any person engaged in the business of producing any gas in Garrett County shall become delinquent in the payment of the proper taxes herein imposed or fails to file required reports with the County Commissioners, the County Commissioners shall have the right to enjoin any such person who is at fault from producing gas until the delinquent tax is paid or the reports are filed.
(1986 Code, § 74-6) (1957 Code, § 433; 1951, Ch. 265, § 302F; Md. S.B. 651, passed 5-19-2009)
§ 51.07 INSTITUTION OF LEGAL ACTION; FILING OF REQUIRED REPORTS.
   (A)   On notice from the County Commissioners, it shall be unlawful for any person to produce or remove any natural gas from any lease in Garrett County whenever the producer has failed to file reports as required under the provisions of this chapter.
   (B)   Whenever any lease producing natural gas changes hands, it shall be the duty of the producer to note on his or her last report that the lease or interest has been sold or transferred, showing the effective date of the change and the name and address of the individual, firm, association, joint-stock company, syndicate, copartnership, corporation, agency or receiver who will operate the lease or who bought the interest and will be responsible for the filing of reports provided for in this chapter. It further shall be the duty of the new producer to note on his or her first report that the lease or interest has been acquired, showing the effective date of the change and the name and address of the individual, firm, association, joint-stock company, syndicate, copartnership, corporation, agency or receiver formerly owning and/or operating the lease or interest.
(1986 Code, § 74-8) (1957 Code, § 435; 1951, Ch. 265, § 302H; Md. S.B. 651, passed 5-19-2009)
§ 51.99 PENALTY.
   (A)   Any person, firm, association or corporation, whose failure, omission, default or violation it may be, shall be subject to a penalty of not less than $100 nor more than $1,000 for failure or omission to keep the records required herein or for the violation of any of the other provisions hereof, and each day's violation shall constitute a separate offense. Garrett County shall have a prior lien for all delinquent taxes, penalties and interests on all property and equipment used by the producer of gas in the business of producing gas, and if any producer of gas shall fail to remit the proper taxes, penalties and interest due, or any of them, the County Commissioners may employ auditors or other persons to ascertain the correct amount due, and the producer of gas shall be liable, as additional penalty, for the reasonable expenses of the reasonable value of such services of representatives of the County Commissioners incurred in such investigation and audit. The County Commissioners of Garrett County are authorized to collect all delinquent taxes, penalties and other amounts due and to enforce all liens under this law by civil suit.
(1986 Code, § 74-7) (1957 Code, § 434; 1951, Ch. 265, §302G; Md. S.B. 651, passed 5-19-2009)
   (B)   (1)   Whoever shall, as a producer or as agent or representative of a producer, knowingly make any false entries or fail to make any proper entries in the books required by this chapter with the intent to defraud Garrett County, or whoever, as such, shall knowingly make a false or incomplete report as required by the provisions of this chapter, or whoever, as such, shall knowingly fail or refuse to make the report required to be made, or whoever, as such, shall destroy, mutilate or secrete any of the records required to be kept by the provisions of this chapter, or whoever, as such, shall hide or secrete with the intent to defraud any of the property upon which a lien is created hereunder, shall be guilty of a misdemeanor and, upon conviction thereof, shall be fined in a sum of not less than $100 nor more than $1,000, or be confined in the county jail for not more than 12 months, or be punishable by both such fine and imprisonment.
      (2)   In addition thereto, the producer or agent thereof shall forfeit to Garrett County, for any offense or the violation of any of the provisions hereof or any rule or regulation, a penalty of $1,000 for each such offense, to be recovered by Garrett County in a civil suit. The penalties prescribed in this section, both criminal and civil, are in addition to any and all other penalties prescribed in this chapter.
(1986 Code, § 74-9) (1957 Code, § 436; 1951. Ch. 265, § 302-I; Md. S.B. 651, passed 5-19-2009)