LICENSES. 773

1933, ch. 218, sec. 213B.

213B. If a dealer shall at any time file, a false report of the data or
information required by this sub-title, or shall fail, refuse or neglect to file
the reports required by this sub-title, or to pay the full amount of the tax,
interest and penalties as required by this sub-title, or fails to keep records
of quantities of motor fuel received, produced, refined, manufactured, com-
pounded, sold or used in the State, the Comptroller may forthwith cancel
the license of said dealer, and notify such dealer in writing of such can-
cellation by registered mail to the last known address of such dealer ap-
pearing in the files of the Comptroller. Any dealer whose license has been
cancelled may appeal to the Circuit Court of the County in which such
dealer may live, or to the City Court of Baltimore City, if the dealer lives
there.

The Comptroller is hereby given the power to cancel any license hitherto
or hereafter issued to any dealer, such cancellation to become effective
sixty (60) days from the date of receipt of the written request of such
dealer for cancellation thereof, or said Comptroller may cancel the license
of any dealer upon investigation and sixty (60) days' notice mailed to the
last known address of such dealer if it shall ascertain and find that the
person to whom such license has been issued is not longer engaged in the
receipt, use or sale of motor fuel as a dealer, and has not been so engaged
for the period of six (6) months prior to such cancellation. But no such
license shall be cancelled upon the request of any dealer until and unless
the dealer shall, prior to the date of such cancellation, have paid to the
State of Maryland all taxes imposed under the provisions of this sub-title,
together with any and all penalties and fine accruing by reason of any
failure on the part of said dealer to make reports as required by this sub-
title or to pay said taxes or penalties.

In the event that the license of any dealer shall be cancelled by the
Comptroller as hereinbefore in this section provided, and in the further
event that said dealer shall have paid to the State of Maryland all motor
fuel taxes due and payable by it under the laws of the State of Maryland
upon the receipt, sale or use of motor fuel, together with any and all
penalties accruing by reason of any failure on the part of said dealer to
make reports or to pay said tax or penalties, then the Comptroller shall
cancel and surrender the bond theretofore filed by said dealer.

An. Code, 1924, sec. 215. 1922. ch. 522, sec. 5. 1924, ch. 358. 1929, ch. 94.

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 received.
And the State Treasurer shall create a special fund thereof and shall dis-
burse 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, as in his judgment shall be sufficient to
enable him to pay promptly all claims for refunds.