SPIRO T. AGNEW, Governor                       1169

427.    RULES AND REGULATIONS

The Comptroller shall from time to time, issue, amend, and revise
such rules and regulations as may be necessary for the effective
enforcement of this Act.

428.    CIVIL PENALTIES

In case any motor carrier as defined by Section 412 (c) refuses or
fails to file a return and pay the tax required by this subtitle within
the time prescribed by this subtitle, there is hereby imposed a penalty
of ten dollars ($10.00) or a sum equal to ten per cent (10%), of
the tax due, whichever is greater for each delinquent reporting
period; provided, however, that if any motor carrier shall establish
by a fair preponderance 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 may waive
the penalty provided by this subsection. In addition to imposing
such penalty, the Comptroller may suspend or revoke any certifi-
cate, permit or other evidence of right issued by the Comptroller
which the motor carrier so found in default holds.

429.    CRIMINAL PENALTIES

Any motor carrier who violates the provisions of Sections 422 or
423 of this subtitle shall be guilty of a misdemeanor and upon con-
viction thereof shall be fined not less than $20.00 nor more than
$200.00 for each such offense. The fine shall be collectible by the
trial magistrate and/or judges of the peoples court and shall be
accountable to the Department of Motor Vehicles as provided for
in Article 66½ of the Annotated Code of Maryland, as amended
from time to time.

Sec. 2. And be it further enacted, That to repeal Sections 465
through 477 of Article 81 of the Annotated Code of Maryland (1965
Replacement Volume), title "Revenue and Taxes," subtitle "Com-
pact on Taxation of Motor Fuels Consumed by Interstate Buses";
providing, however, that such repeal shall not take effect until one
year after the Governor of Maryland has notified the Governor of
each party state in writing of withdrawal from such compact.

Sec. 3. And be it further enacted, That the legislative intent of
reciprocal agreements authorized by the repealed provisions of Sec-
tion 430 of Article 81 which are presently in force shall be terminated
consistent with the effective date of this Act.

Sec. 4. And be it further enacted, That if any section, sub-
section, sentence, clause or other provision of this subtitle, or the
application thereof to any person or circumstance is held invalid
or unconstitutional, such invalidity or unconstitutionality shall not
affect the remaining provisions of this subtitle and the application
of such provisions to other persons or circumstances.

Sec. 5. And be it further enacted, That this Act shall take effect
July 1, 1967.

Approved April 21, 1967.