If a person fails to keep the records required under § 9-309 of this article, the Comptroller may:
(1) compute the motor fuel tax due by using the best information in the possession of the Comptroller; and
(2) assess the tax due.
Md. Code Ann., Tax-Gen. § 13-406
Official source: Maryland General Assembly. Reproduced from public-domain Maryland statutes; confirm against the official source for the current text. Not legal advice.