MARVIN MANDEL,

Governor

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of the Comptroller, (3) remit one—ninth of all the
remainder (representing the net proceeds of the tax
collected under § 136 (g) of this subtitle) according to
the provisions of § 29A of Article 89B of this Code, (4)
credit the net proceeds collected under § 136 (h) of this
subtitle to the gasoline and motor vehicle revenue
account of the Transportation Trust Fund established
under Article 94A, (5) allocate three—eighths of one
percent of the remainder to the use of the Waterways
Improvement Fund and the same amount to the use of the
Fisheries Research and Development Fund, and (6)
forthwith credit the balance to the gasoline and motor
vehicle revenue account of the Transportation Trust Fund
established under Article 94A.

(b) In case any dealer, user, or seller of Diesel
fuel 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)] $10 or a sum equal to ten percent
[ (10%) ] of the tax due, whichever is greater [; provided,
however, that], PLUS INTEREST AT THE RATE OF
THREE-QUARTERS OF ORE PERCENT PER MONTH OR FRACTION OF A
MONTH FROM THE TIME THE TAX WAS DUE UNTIL PAID. HOWEVER,
if any dealer, user, or seller of Diesel fuel [shall
establish] ESTABLISHES 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
shall waive the penalty provided by this subsection.

(C) IF THE FAILURE TO FILE ANY RETURN IS DUE TO AN
ATTEMPT TO DEFRAUD, THE PENALTY ASSESSED SHALL BE 100
PERCENT OF THE TAX DUE, PLUS INTEREST AT THE RATE OF ONE
PERCENT PER MONTH OR FRACTION OF A MONTH FROM THE TIME
THE TAX WAS DUE UNTIL PAID.

[[(D) IF ANY TAXPAYER FAILS TO FILE PROPER RETURNS
AND PAY THE TAX DUE, WITH PENALTY AND INTEREST, WITHIN
TEN DAYS OF RECEIVING NOTICE FROM THE COMPTROLLER
ADVISING HIM OF HIS DELINQUENCY, HE SHALL BE ASSESSED A
PENALTY OF 25 PERCENT OF THE TAX DUE, IN ADDITION TO THE
FOREGOING PENALTIES.]]

[[(E) ]] (D) IF BOTH VENDOR    AND PURCHASER ARE LIABLE

FOR THE TAX, AN ASSESSMENT     MAY NOT BE CONSIDERED AN

ELECTION OF REMEDIES NOR BAR AN     ASSESSMENT AGAINST THE

OTHER FOR THE SAME TAX OR     ANY PORTION THEREOF WHICH
REMAINS UNPAID.

SECTION 2. AND BE IT FURTHER ENACTED, That this Act
shall take effect July 1, 1975.