Marvin Mandel, Governor                        1025

farm truck license through misrepresentation, false pretenses, or
fraud shall be a misdemeanor, and upon conviction any person guilty
thereof shall be subject to a fine of $50.00. The use of a farm truck
in a manner other than as provided in this [subsection] section shall
be a misdemeanor, and upon conviction any person guilty thereof
shall be subject to a fine of $10.00. Upon the second or any subsequent
conviction against any person for either illegal procurement of a
farm truck license or illegal use of a farm truck, the Department
shall revoke the registration and the right of reregistration of such
vehicle as a farm truck, for a period of one year thereafter, in addi-
tion to the fine imposed; such revocation shall be mandatory.

3-831.

(d) The Department shall remit all sums collected under the pro-
visions of this section to the State Treasurer, who shall transfer and
credit 25 % thereof to the general funds of the State and shall then
use and apply the remainder thereof first, to the extent required for
debt service on any outstanding State highway construction bonds
and shall transfer the balance thereof, if any, to the construction
fund for the State Roads Commission provided by Section [3 (e)]
32 (e) of said Article 89B.

3-832.

(a)  If the excise tax imposed by Section [3-830] 3-831 is collected
by any dealer for the Department for any Class A motor vehicle
the dealer is entitled to apply and credit against the amount of the
tax collected for the Department, an amount equal to 2% of the
gross tax collected by him for the Department, to cover his expense
in the collection and remittance of the tax.

(b)  If the Department finds that a dealer does not have adequate
records or has incorrect records of sales or resales of new or used
motor vehicles, and that the amount of excise tax collected for the
Department under Section [3-830] 3-831 on these sales cannot be
accurately determined, the Department shall determine the taxable
sales of the dealer for the period, or periods involved and compute
the tax from the best information available. The determination
and/or computation shall be prima facie correct.

3-833.

If the Department determines there has been an overpayment of
excise tax levied by Section [3-830] 3-831, or an overpayment has re-
sulted from whatever cause, the Department may submit the over-
payments and the supporting data whether accompanied by written
claim or not, to the Comptroller for refund to the person entitled
thereto.

3-909.

(b) The Commissioner of Motor Vehicles shall have the power to
make such exemptions from the coverage of the agreement as may
be appropriate and to make such changes in methods for the re-
porting of any information required to be furnished to this State
pursuant to the agreement as, in his judgment, shall be suitable;
provided that any such exemptions or changes shall not be contrary