264 LAWS OF MARYLAND [CH. 133

this sub-title shall be deemed as requiring the dealer as
defined herein to pay the tax on diesel fuel or fuel oil used
for the propulsion of motor vehicles licensed to operate on
a public highway, it being the legislative intent that the
tax herein provided be paid by the user or by the seller as
the case may be, of such diesel fuel or fuel oil.

125. (a) The Gasoline Tax, imposed by this sub-title,
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 Comptroller who shall receipt the
dealer therefor. From the monies thus received, the Comp-
troller each month shall (a) retain such sum as in his
judgment shall be sufficient to enable him to pay promptly
all claims for refunds payable therefrom, (b) retain an
amount equal to one month's proportionate part of the
current fiscal year's appropriation to the Comptroller for
maintaining the Gasoline Tax Collection Department in the
office of the Comptroller, and (c) forthwith remit the
balance to the State Treasurer. The State Treasurer shall
hold the monies so received from the Comptroller in a
special fund hereby created and known as the "Gasoline
Tax Fund", said Fund to be thereafter held and distributed
in accordance with the provisions applicable to said Fund
contained in Section 19 of Article 89B of the Annotated
Code of Maryland.

(b) In case any dealer, user, or seller of diesel fuel re-
fuses or fails to file a return and pay the tax required by
this sub-title within the time prescribed by this sub-title,
there is hereby imposed a penalty of Ten Dollars ($10. 00)
or a sum equal to ten percent (10%) of the tax due, which-
ever is greater; provided, however, that if any dealer, user,
or seller of diesel fuel shall establish by a fair preponder-
ance of evidence that his failure to file a return and pay
the tax within the time prescribed was due to reasonable
cause and was not intentional or willful, the Comptroller
shall waive the penalty provided by this sub-section.

132. The records of all purchases, receipts, sales, dis-
tribution and use of motor vehicle fuel of every dealer,
user, and seller of diesel fuel 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.

Every dealer, user, and seller of diesel fuel shall main-
tain and keep, for a period of two (2) years, such record