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Md. Code Ann., Tax-Gen. § 13-824

To protect tax revenue, a tax collector may, to the extent allowed or required under § 13-825 of this subtitle:

(1) set an amount to secure payment of the tax, interest, and penalty that is due or may become due; and

(2) require acceptable security to be posted.

Official source: Maryland General Assembly. Reproduced from public-domain Maryland statutes; confirm against the official source for the current text. Not legal advice.