Ch. 419                            MARVIN MANDEL, Governor                            877

commerce to or from points within the State of Maryland, and every person
transporting motor fuel by whatever manner to or from a point in the State of
Maryland, shall at any time, and from time to time, upon written request of the
Comptroller, report under penalty of perjury on forms prescribed by said
Comptroller, all deliveries of motor fuels so made to or from points within the
State of Maryland, for such periods as the Comptroller may specify.

(B)    Such reports shall show the name and address of the person to whom the
deliveries of motor fuel have actually and in fact been made, the name and address
of the originally named consignee, if motor fuel has been delivered to any other
than the originally named consignee, the point of origin, the point of delivery, the
date of delivery, and the number and initials of each tank car and the number of
gallons contained therein, if shipped by rail, the name of the boat, barge or vessel
and the number of gallons contained therein, if shipped by water, the license
number of each tank truck and the number of gallons contained therein, if
transported by motor truck, or if delivered by other means, the manner in which
such delivery is made; and such other additional information relative to shipments
of motor fuel as the Comptroller may require.

[Tank wagon trucks used in transporting petroleum products shall be identified
by having the name of the true owner thereof printed on the said tank with letters
not less than four inches in height.]

(C)        A TANK TRUCK, TRUCK TRACTOR, SEMI-TRAILER OR
TRAILER, USED IN TRANSPORTING MOTOR VEHICLE FUELS, SHALL
BE IDENTIFIED ON BOTH SIDES OR ON THE REAR OF THE VEHICLE
WITH THE NAME OF THE OWNER OR LESSEE, AS THE CASE MAY
BE, RESPONSIBLE FOR MAKING THE DELIVERY OF THE PRODUCT
CONTAINED IN THE VEHICLE. LETTERS SHALL BE NOT LESS THAN
FOUR (4) INCHES IN HEIGHT. UPON WRITTEN APPROVAL BY THE
GASOLINE TAX DIVISION, COMMON AND CONTRACT CARRIERS
MAY USE TRADEMARKS IN LIEU OF THE NAME OF THE OWNER OR
LESSEE. A COMMON OR CONTRACT CARRIER OPERATING UNDER
AUTHORITY OF THE INTERSTATE COMMERCE COMMISSION OR
THE MARYLAND PUBLIC SERVICE COMMISSION NEED NOT
IDENTIFY THE TRAILER OR SEMI-TRAILER AS REQUIRED ABOVE,
IF THE VEHICLES ARE PROPERLY MARKED WITH IDENTIFYING
NUMBERS ISSUED BY THE RESPECTIVE AUTHORITY.

(D)    The Comptroller or his authorized agent shall have the right at any time
during normal business hours to inspect the books of any carrier to determine if
the requirements of this section are being properly complied with.

(E)    The master or other person in charge of any barge, tanker or other vessel
in which motor vehicle fuel is being transported, other than the fuel being
transported for use in operating the engine which propels such vessel, shall have in
his possession an invoice, bill of sale, or other evidence showing the name and
address of the consignor or person from whom such fuel was received by him, and
the name and address of the consignee or person to whom he is to make delivery
of the same, together with the number of gallons to be delivered to each such
person, and shall upon the request of any agent of the Comptroller produce such
invoice, bill of sale, or other record evidence for inspection. Any person violating
this section shall be guilty of a misdemeanor, and upon conviction thereof shall be
fined not more than $100.00 for the first offense and not less than $100.00 nor
more than $1,000.00 for each subsequent offense.