(a) Whenever an officer charged by law with the collection of taxes and public sewer system user fees imposed by this subtitle, institutes any proceeding or any steps for the collection of the same, alleged or claimed by such officer to be due from any person, the party against whom the proceedings or steps are taken shall, if he conceives the same to be unjust or illegal, pay the same under protest.
(b) Upon receipt of a payment under protest, the Commissioner of Finance shall pay such revenue into the treasury, giving notice at the time of the payment to the Lieutenant Governor that the same was paid under protest.