§13–407.

    (a)    If a person or governmental unit fails to keep the records required under § 11-504 of this article, the Comptroller may:

        (1)    compute the sales and use tax by using a factor that the Comptroller develops by:

            (i)    a survey of the business of the person or governmental unit, including any available records;

            (ii)    a survey of other persons or governmental units engaged in the same or similar business; or

            (iii)    other means; and

        (2)    assess the tax due.

    (b)    (1)    If a person or governmental unit fails to obtain a proper resale certificate on or before the date stated in a notice of intent to assess the sales and use tax under § 11-408(b) of this article, the Comptroller may assess the sales and use tax on the sale.

        (2)    An assessment under this subsection is final.