LICENSES. 769

cially licensed as provided in this section is operated exclusively within
the corporate limits of Baltimore City or of any other incorporated city
or town in Maryland; and provided further, that the claimant shall file
with the State Comptroller, in such form as may be prescribed by the
Comptroller, a sworn statement and claim for refund within ninety days
from the date of purchase and invoice of such motor vehicle fuels. Motor
vehicles within the class described shall be registered with the Commis-
sioner of Motor Vehicles, who shall issue therefor a special and distinctive
tag or marker, provided he is satisfied that the vehicle is of the class de-
scribed and is to be operated exclusively within the corporate limits of Bal-
timore City or of such other incorporated city or town as aforesaid, and
the refund herein provided for shall not be granted except as to motor
vehicle fuel used in such motor vehicles while so registered. Should any
such motor vehicle be operated, while so registered, outside of the corporate
limits of Baltimore City or of such other incorporated city or town as
aforesaid, the owner and operator thereof shall be deemed guilty of a mis-
demeanor, and, upon conviction, shall be subject to a fine of not less than
ten dollars ($10. 00) nor more than one hundred dollars ($100. 00). The
procedure in such cases shall be regulated by the provisions of Sections 204
and 205 of this Article. Should any other marker or tag be displayed on
such motor vehicle at any time while so registered, the owner and operator
thereof shall be subject to the provisions and penalties prescribed by Sec-
tion 192 of this Article for the display of false, fictitious and improper
tags, licenses and license plates. Upon the conviction of the owner or
operator of any motor vehicle within the class described herein, of any vio-
lation of this section, the special tag or marker issued for the motor vehicle
operated in violation of the provisions of the section, shall be immediately
revoked and forfeited and the special registration of such motor vehicle
shall be immediately cancelled by the Commissioner of Motor Vehicles,
and no further refund shall be made during the current year in respect of
any motor vehicle fuels used in such motor vehicle, and no special tag or
marker shall thereafter be issued for such motor vehicle during the current
year. Nothing in this section shall be construed to alter or modify the
registration fees for motor vehicles prescribed by other provisions of law,
but whenever the regular tag or marker required for any vehicle shall be
replaced by the special tag or marker provided by this section, or vice versa,
the Commissioner of Motor Vehicles shall make a charge of one dollar
($1. 00) for such transfer. In addition to the one-fifth of the net tax pro-
duced, less refund exemption, by the additional tax provided by Sections
212B-212D, the Comptroller shall pay to the State Roads Commission,
monthly, out of the "Lateral Road Gasoline Tax Fund, " one-half of a cent
for each gallon of motor vehicle fuel for which the refund provided by this
section has been claimed and paid during the preceding month, such monies
to be utilized for the construction and maintenance of the streets and high-
ways of the City of Baltimore or of such other incorporated city or town
as aforesaid.
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