§11–102.

    (a)    The Department may require a person to submit to the Department a report on personal property that contains the information listed in subsection (b) of this section, if the person:

        (1)    moves personal property to any county or municipal corporation from the county or municipal corporation where it was assessed;

        (2)    moves personal property from outside this State to a county or municipal corporation inside this State; or

        (3)    possesses, cares for, or manages any personal property that:

            (i)    is not assessed; or

            (ii)    the Department suspects is not assessed.

    (b)    The report on personal property shall contain:

        (1)    a list of:

            (i)    all personal property assessable by the Department; and

            (ii)    all personal property assessable but not previously assessed by the Department that the person possesses, cares for, or manages; and

        (2)    the name of each person who owns an item of the personal property.