§6–109.

    (a)    The Commissioner shall examine and audit each report as soon as practicable after receipt.

    (b)    (1)    If the amount of tax computed by the Commissioner is greater than the amount shown on the report, the Commissioner shall:

            (i)    assess the excess amount; and

            (ii)    mail, or send by electronic means in accordance with § 2–116 of this article, notice of the assessment to the person that filed the report.

        (2)    The Commissioner shall make an assessment within 3 years after the date on which the report was due.

        (3)    The Commissioner may make an assessment at any time if the person failed to file a report or filed a fraudulent report.

    (c)    (1)    If a person required to file a report under this subtitle fails to do so on or before the date the report is due, the Commissioner may:

            (i)    estimate the tax due by the insurer; and

            (ii)    assess a tax at no more than twice the estimated amount.

        (2)    The Commissioner shall mail, or send by electronic means in accordance with § 2–116 of this article, notice of the assessment to the person at:

            (i)    its mailing or e–mail address, if it has a mailing or e–mail address on file with the Commissioner; or

            (ii)    any other address of the person that appears on the records of the Commissioner, if there is no mailing or e–mail address on file with the Commissioner.

        (3)    If the person does not file the report within 15 days after the notice of assessment is mailed or sent electronically:

            (i)    the assessment is final; and

            (ii)    the amount of tax due on the assessment, including penalties and interest, shall be collected as other taxes are collected.