§ 28-9. Collections.

(a) Director to give notice.

(1) When the tax is not timely paid, the Director shall give notice of assessment to each person deemed liable for the unpaid tax, and any penalty and interest due, stating the amount owed and demanding payment thereof, provided that the Director under reasonable standards, uniformly applied, determines that the giving of the notice and the collection of the amount due are practicable.

(2) Failure to give or receive notice does not relieve a taxpayer of the obligation and liability for payment of any tax, interest, and penalty due.

(b) Limitations.

Notice of assessment and notice of lien under this subtitle shall be given not more than 3 years:

(1) after the sale, use, storage, or consumption of the controlled substances;

(2) after the seizure of records pursuant to an investigation of sales, use, storage, or consumption of such substances; or

(3) after the disposition of criminal charges or arrest or indictment resulting from the sale, use, storage, or consumption of such substances,

whichever occurrence is latest in time.