ALBERT C. RITCHIE, GOVERNOR. 1131

this tax will be collected. It shall be the duty of each
owner or operator of a motor vehicle subject to the pro-
visions of this Act, to stop at a tax collection station before
leaving this State, and to forthwith pay the tax as herein
imposed. Each owner or operator subject to the pro-
visions of this Act shall also furnish unto the employees
and deputies of the State Roads Commission located at
such taxing station, such information as may be deter-
mined by rules and regulations of the State Roads Com-
mission. In the payment of said tax any owner or operator
subject to the provisions of this Act shall be allowed a
credit at the rate of four cents (4c) for each gallon of
gasoline purchased in this State on the then current trip
as evidenced by a receipt as hereinafter set forth. In the
event any such motor vehicle shall be operated over any
route which shall not pass a tax station as hereinbefore
provided, then such owner or operator of such vehicle shall
file a report with the State Roads Commission within forty-
eight hours after each such trip on blanks furnished by the
State Roads Commission, containing a detailed statement
of such information as the State Roads Commission may
determine and shall pay such tax as may be due under the
provisions of this Act. The State Roads Commission may
prescribe regulations and conditions permitting owners or
operators subject to the provisions of this Act to make
payment of the tax herein provided on a monthly or other
agreed basis.

203. Dealers in motor vehicle fuel in this State shall
furnish unto owners or operators, subject to the provisions
of this Act, receipts for all gasoline purchased by such
owners or operators. These receipts shall be on a form
determined by the State Roads Commission. These re-
ceipts shall be signed by the owner or operator purchasing
the motor vehicle fuel and by the vendor of the same, his
agent or employee.

Any person or persons who shall furnish or make use of
a false receipt or obtain a receipt by a false statement
shall be guilty of a misdemeanor and upon conviction there-
of shall be subject to a fine of not less than one hundred
dollars ($100. 00) nor more than five hundred dollars
($500. 00) or be confined in the House of Correction not
more than one year.

204. The State Roads Commission shall have power to
make such rules and regulations as it may deem necessary
or expedient to facilitate the collection of the tax imposed