Maryland Code, Tax-General § 13-402

(i) compute the tax by using the best information in the possession of the tax collector; and

(ii) assess the tax due;

(i) estimate net earnings by using the best information in the possession of the tax collector; and

(ii) assess a tax not exceeding twice the tax due on the estimated net earnings;

(i) estimate income by using the best information in the possession of the tax collector; and

(ii) assess a tax not exceeding twice the tax due on the estimated income;

(i) compute the tax by using a miles per gallon factor based on the use, in the State, of 40 gallons of motor fuel for each commercial motor vehicle in the person's fleet on each day during the period for which the return is not filed; and

(ii) assess the tax due;

(i) estimate gross receipts from the best information in the possession of the tax collector; and

(ii) assess the tax due on the estimated gross receipts; and

(i) estimate gross revenues from the best information in possession of the tax collector; and

(ii) assess the tax due on the estimated assessable base.