LICENSES. 2033

1922, ch. 522, sec. 9.

219. Any person, firm or corporation who shall buy or use any motor
vehicle fuel as defined in this sub-title for the purpose of operating or pro-
pelling stationary gas engines, tractors used for agricultural purposes,
motor boats, air planes or air craft, or who shall purchase or use any of
such fuel for cleaning or dyeing or other commercial use of the same, ex-
cept in motor vehicles operated or intended to be operated in whole or in
part upon any of the public highways of the State of Maryland, on which
motor fuel the tax imposed by this sub-title shall have been paid, shall be
reimbursed and repaid the amount of such tax paid by him upon present-
ing to the Comptroller a statement accompanied by the original invoices
showing such purchase, which statement shall set forth the total amount
of such fuel so purchased and used by such consumer, other than in
motor vehicles operated or intended to be operated upon any of the public
highways of the State of Maryland, and said Comptroller upon the pre-
sentation of such statement and such vouchers, shall cause to be repaid to
such consumer from the taxes collected on motor vehicle fuels the said
taxes paid on fuels purchased or used, other than for motor vehicles as
aforesaid; provided, that applications for refunds as provided herein
must be filed with the Comptroller within ninety (90) days from the date
of purchase or invoice.

1922, ch. 522, sec. 10.

220. Any dealer, person, association or persons, firm or corporation
violating any of the provisions of this sub-title, or any person, firm or
agent of any corporation who shall make any false statement in connec-
tion with an application for the refund of any money or tax as provided
in this sub-title, or who shall collect or cause to be repaid to him or to
any person any tax without being entitled to the same under the pro-
visions of this sub-title, shall be deemed guilty of a misdemeanor and
upon conviction thereof shall be punished by a fine of not more than
one thousand dollars ($1,000.00) or by imprisonment in the county jail
for not more than six (6) months, or by both such fine and imprisonment.

1922, ch. 522, sec. 11.

221. It shall be unlawful for the Comptroller, or any of the agents
or employees of said Comptroller to disclose, except when required so to
do in a Court of Law, the amount of tax paid in pursuance of the terms
of this sub-title by any dealer or dealers, or any other information con-
tained in the reports filed by any dealer or dealers under the terms hereof,
and any person violating the provisions of this section shall be deemed
guilty of a misdemeanor, and upon conviction thereof shall be punishable
by a fine of not more than five hundred dollars ($500.00) or by im-
prisonment in the jail for not more than three (3) months, or by both
such fine and imprisonment.
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