Theodore R. McKeldin, Governor                  1583

412.   Penalty for false statements.—Any person who wilfully and
knowingly makes a false statement orally, or in writing, or in the
form of a receipt for the sale of motor fuel, for the purpose of ob-
taining or attempting to obtain or to assist any other person, partner-
ship or corporation to obtain or attempt to obtain a credit or refund
or reduction of liability for taxes under this sub-title shall be guilty
of a misdemeanor AND SUBJECT TO THE SAME PENALTIES
AS PROVIDED IN SECTION 141 OF ARTICLE 56 OF THIS
CODE AS AMENDED FROM TIME TO TIME.

413.   Payment of tax.—The tax hereby imposed shall be paid by
each motor carrier quarterly to the State Treasurer on or before the
last day of April, July, October and January of each year and cal-
culated upon the amount of gasoline or other motor fuel used in its
operations within this State by each such carrier during the quarter
ending with the last day of the preceding month.

414- Taxes to be credited to highway fund.—All taxes, FEES,
PENALTIES AND INTEREST paid under the provisions of this
Article shall be credited to the Gasoline Tax Fund.

415.   How amount of fuel used in State ascertained.—The amount
of gasoline or other motor fuel used in the operations of any motor
carrier within this State shall be such proportion of the total amount
of such gasoline or other motor fuel used in its entire operations
within and without this State as the total number of miles travelled
within this State bears to the total number of miles travelled within
and without this State.

416.  Reports of carriers.—Every motor carrier subject to the tax
imposed by this sub-title shall on or before the last day of April, July,
October and January of every year make to the Comptroller such re-
ports of its operations during the quarter ending the last day of the
preceding month as the Comptroller may require and such other re-
ports from time to time as the Comptroller may deem necessary.
THE COMPTROLLER BY REGULATION MAY EXEMPT FROM
THE QUARTERLY REPORTING REQUIREMENTS OF THIS
SECTION, AS A CLASS, THOSE MOTOR CARRIERS OPERAT-
ING SOLELY WITHIN THE STATE OF MARYLAND, AND RE-
QUIRE IN SUCH INSTANCE AN ANNUAL REPORT, IF IN HIS
DISCRETION THE ENFORCEMENT OF THIS SUB-TITLE
WOULD NOT BE ADVERSELY AFFECTED BY SUCH A REGU-
LATION.

417.  Joint reports by carriers.—(a) Two or more motor carriers
regularly engaged in the transportation of passengers on through
busses on through tickets in pool service may, at their option, make
joint reports of their entire operations in Maryland. The taxes im-
posed by Section 409 shall be calculated on the basis of such joint
reports as though such carriers were a single carrier; and the
carriers making such reports shall be jointly and severally liable for
the taxes.

(b) Such joint reports shall show the total number of over-the-road
miles travelled in this State and the total number of gallons of motor
fuel purchased in this State by the reporting carriers. Excess credits