The provisions of the Code of Public General Laws of Maryland now in force or hereafter enacted applicable to collectors of state and county taxes, except where the same are repealed by or are inconsistent with the provisions of this chapter, shall be held to apply to the Supervisor of Tax Collection of Garrett County, who, as to his or her powers, rights, duties and liabilities, both civil and criminal, and those of his or her bond or bondsmen, shall be in all respects on a footing with the state and county collectors, except as herein provided.
(1986 Code, § 110-22) (P.L.L.,1888, Art. 12, § 62; 1930, § 119; 1957 Code, § 104; 1890, Ch. 566, § 611; Am. by Md. H.B. 391, passed 3-6-2001)