§11–509.

    (a)    A licensee shall pay to the Commission within 10 days after each racing day the State tax imposed in this subtitle on the handle for that racing day.

    (b)    A licensee or an agent of the licensee shall submit with the daily tax payment a statement under oath of the handle for that day.

    (c)    The Commission shall pay promptly to the Comptroller all taxes collected under this section.