NAZARIAN, J.
John Zorzit and Nick's Amusements (collectively, "Nick's") were ordered to pay $5,770,353.18 by the Maryland Tax Court—$2,159,724.97 in unpaid admissions and amusement taxes, interest on those taxes, and a fraud penalty of $1,079,862.45. Nick's does not dispute failing to pay taxes, but contests the amount owed and disagrees...
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