ALBERT C. RITCHIE, GOVERNOR, 161

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 Commissioner 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 described and is to
be operated exclusively within the corporate limits of Balti-
more City or of such other incorporated city or town as afore-
said, 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 oper-
ated, 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 misdemeanor, and, upon conviction, shall be sub-
ject 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 Section 204 and
205 of this Article. Should any other marker or tag be dis-
played on such motor vehicle at any time while so registered,
the owner and operator thereof shall be subject to the provi-
sions and penalties prescribed by Section 192 of this Article
for the display of false, fictitious and improper tags, licenses
and license plates. Upon the conviction of the owner or oper-
ator of any motor vehicle within the class described herein,
of any violation of this section, the special tag or marker
issued for the motor vehicle operated in violation of the pro-
visions of this Section, shall be immediately revoked and for-
feited and the special registration of such motor vehicle shall

be immediately cancelled by the Commissioner of Motor Vehi-

cles, 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 registra-
tion 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 pro-
vided by this Section, or vice versa, the Commissioner of Motor
6