1. (a) If a person or governmental unit fails to keep the records required under § 4-202 of this article, the Comptroller may:

   1. (1) compute the admissions and amusement tax by using a factor that the Comptroller develops pursuant to subsection (c) of this section; and
   2. (2) assess the tax due.

2. (b) If a person or governmental unit fails to keep the records required under § 6-202 of this article, the Comptroller may:

   1. (1) compute the boxing and wrestling tax by using a factor that the Comptroller develops pursuant to subsection (c) of this section; and
   2. (2) assess the tax.

3. (c) The factor utilized by the Comptroller pursuant to this section shall be developed by:

   1. (1) a survey of the business of the person or governmental unit, including any available records;
   2. (2) a survey of other persons or governmental units engaged in the same or similar business; or
   3. (3) other means.

Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 1988, c. 569, § 1; Acts 1994, c. 692, § 1, eff. Oct. 1, 1994.

Formerly Art. 81, § 409.