Maryland Code, Transportation § 15-608

(1) Keep complete and accurate records of each taxable sale, together with a record of the tax collected on the sale;

(2) Keep copies of every invoice, bill of sale, and other pertinent documents and records, in the form that the Administration requires; and

(3) Preserve these records in original form for at least 3 years, unless the Administration consents in writing to their earlier destruction or, by order, requires that they be kept for a longer period.

(1) The Administration shall determine the taxable sales facilitated by the title service agent for the period involved and compute the tax from the best information available; and

(2) The determination and computation of the Administration are prima facie correct.

(e)(1) If, under subsection (d) of this section, the Administration determines the taxable sales of vehicles facilitated by the title service agent and computes the tax due, the Administration shall:

(2) If the title service agent fails to pay the tax and assessment within 10 days after receiving the notice from the Administration, the Administration may levy, in addition to the tax and assessment, a penalty equal to 25% of the tax due.

(1) First, to any penalty and interest accrued under this section; and

(2) Then, to the tax due.