Maryland Code — Tax-General + Tax-Property Articles
Md. Code Ann., Tax-Gen. § 13-824 — § 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.
Source: official text