(a) The corporation shall file articles of dissolution for record with the Department:
(1) If there are any known creditors of the corporation, after the 19th day following the mailing of notice to them; or
(2) If there are no known creditors, at any time.
(b) On written request of the corporation, the Department shall furnish without charge a list of all collectors of taxes of counties and municipalities to which the Department has certified an assessment of personal property taxable to the corporation within the preceding four years.
(c) The Department may not accept articles of dissolution of a corporation for record unless the reports required by Title 11 of the Tax - Property Article have been filed.