1492 LAWS OF MARYLAND. [CH. 522

the last day of each month, on forms prescribed, prepared and
furnished by the said Comptroller, a sworn statement of the
number of gallons of motor vehicle fuel sold or used by him or
them during the preceding calendar month, which statement
shall be sworn to by one of the principal officers, in case of
domestic corporation, or by the resident general agent or attor-
ney-in-fact, or by a chief accountant or officer, in case of a
foreign corporation; by the managing agent or owner in case
of a firm or association and shall contain a statement of the
quantities of motor vehicle fuel sold or used within the State of
Maryland from his or their respective places of business. Bills
shall be rendered to all purchasers of motor vehicle fuel by
dealers in motor vehicle fuel as herein defined, except in case?
of retail sales where exemption is not claimed by the purchaser
under the terms of this Act. Said bills shall contain a state-
ment 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.

SEC. 5. And be it further enacted by the General Assembly
of Maryland, That 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 succeeding month to the Comp-
troller who shall receipt the dealer therefor, and shall forth-
with pay over to the State Treasurer all monies thus received,
except such monies as shall have been expended by the said
Comptroller for the purpose as herein provided. 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 Comp-
troller may retain in his hands at all times such sum, not ex-
ceeding $3,000 as, in the judgment of the Comptroller, shall
be sufficient to enable him to pay promptly all claims for re-
funds.

SEC. 6. And be it further enacted by the General Assembly
of Maryland. That 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.

SEC. 7. And be it further enacted by the General Assembly
of Maryland, That it shall be unlawful for any person, firm or