§4–202.

    (a)    The collector for each county shall:

        (1)    deposit State taxes, and any interest, penalty, or service charges on the taxes, collected at the intervals and in the manner designated by the Comptroller; and

        (2)    on or before the 10th day of each month, submit a report to the Comptroller of State taxes, and any interest, penalty, or service charges on the taxes, collected during the prior month.

    (b)    A violation of this section by a collector is subject to the penalties in §§ 14-1015 and 14-1016 of this article.