2032 ARTICLE 56.

title. Said bills shall contain a statement printed thereon in a conspicuous
place that the liability to the State for the license tax herein imposed has
been assumed and that he or they will pay said license tax on or before the
last day of the following month.

1922, ch. 522, sec. 5. 1924, ch. 358.

215. Said license tax in respect to motor vehicle fuel sold or used in
any calendar month shall be paid on or before the last day of the next suc-
ceeding month to the Comptroller who shall receipt the dealer therefor,
and shall forthwith pay over to the State Treasurer all monies thus re-
ceived, except such monies as shall have been expended by the said Comp-
troller for expenses incurred in investigations and the administration of
this sub-title. Provided, however, that the said Comptroller shall not expend
more than the sum of Twenty-five Hundred Dollars ($2,500.00), in any
one year, for all expenses incurred in the investigation and administra-
tion aforesaid. And the State Treasurer shall create a special fund thereof
and shall disburse the same in accordance with the appropriations thereof
made by the General Assembly, provided, however, that the Comptroller
may retain in his hands at all times such sum, not exceeding $3,000 as in
the judgment of the Comptroller, shall .be sufficient to enable him to pay
promptly all claims for refunds.

1922, ch. 522, sec. 6.

216. The records of all purchases, receipts, sales, distribution and use
of motor vehicle fuel of every dealer shall at all times during the business
hours of the day be subject to inspection by the Comptroller, or by any
agent or employee thereof duly authorized by said Comptroller.

1922, ch. 522, sec. 7.

217. It shall be unlawful for any person, firm or corporation and
any retail dealer or distributor of motor vehicle fuel to receive and accept
any shipment in intrastate commerce, from any dealer or pay for the
same, or to sell or offer same for sale, unless the statement provided for in
Section 214 appears upon the invoice of said shipment. If any shipment
is received in intrastate commerce by any person, firm or corporation or
retail dealer or distributor, from any dealer or is sold or offered for sale
by him or them, upon the invoice of which said statement does not appear,
such person, firm or corporation or retail dealer or distributor shall pay
to the Comptroller the tax herein imposed or be liable to the State of
Maryland for double the amount of the license tax, which license tax may
be recovered by civil suit or action in any court of competent jurisdiction.

1922, ch. 522, sec. 8. 1924, ch. 326, sec. 8.

218. Said license tax shall not be imposed on motor vehicle fuel when
exported or sold for exportation from the State of Maryland to any other
State or nation, (whether in the form of a compound, or otherwise).