4010

COUNTY LOCAL LAWS

within Anne Arundel County, Maryland, and the fuel is
delivered within Anne Arundel County, Maryland, by any
means whatsoever.

(9)    "Taxpayer" — Any person required by this
section to make returns or to pay the tax.

(10)   "User" or "Consumer" — Any person who
purchases or acquires the fuels taxed under this section
for any purpose other than to resell the fuel either as
is or as a component part of a product for sale.

(d) (1) Every person located within or without
Anne Arundel County, Maryland, who makes any sales or
deliveries of any commodities, taxed by virtue of this
section, within Anne Arundel County, Maryland, shall
collect the tax from the purchaser of said commodities
and report and remit the same as hereinafter provided.
The seller shall have the same right against the
purchaser for the collection of this tax as he has for
the collection of the sales price of his merchandise.

(2)    Any person who uses or consumes any of
the commodities subject to the tax by virtue of this
section, who has not paid the tax thereon to a seller,
shall pay the tax imposed directly to the Controller and
shall file a return thereof by the twenty-fifth (25th)
day of the month succeeding the month in which the
commodity was used or consumed.

(3)    Every seller required to collect the tax
imposed by this section shall file a return thereof with
the Controller and pay the tax imposed by the
twenty—fifth (25th) day of the month next succeeding the
month in which the taxable commodity was sold.

(4)    Any seller who fails to collect or pay
over to the Controller the tax imposed by this section
shall become personally liable for the tax collected or
required to be collected under this section.

(5)    Any person, firm or corporation, who
uses fuels which are produced, mined, refined, or
manufactured by the user, shall be responsible for the
payment of the tax imposed by this section to the same
extent as if the fuels had been purchased from a seller.

(6)    Any taxpayer failing to file any return
and/or pay the tax imposed by this section within the
time limited therefor, shall be assessed the amount of
tax due, plus interest at the rate of one—half of one per
centum (1/2 of 1%) per month and a penalty of ten
percentum (10%) of the tax due.