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MARVIN MANDEL, Governor 3067
such vouchers, shall cause to be repaid to such consumer
from the taxes collected on motor vehicle fuels the said
taxes paid on fuels purchased or used other than for
motor vehicles as aforesaid; and provided further that
all retail aviation gasoline dealers engaged in
dispensing aviation gasoline to aircraft on airports or
landing fields licensed by the State Aviation [Commission
of Maryland] ADMINISTRATION and all aircraft
manufacturing companies situate within the State of
Maryland and dispensing aviation gasoline to aircraft may
present to the Comptroller, a statement setting forth the
date of purchase and the number of gallons of gasoline
purchased for aviation purposes, supported by vouchers
and receipted bills and said Comptroller, upon
presentation of such statement and vouchers, shall cause
to be repaid to such retail aviation gasoline dealers or
aircraft manufacturing companies, from the taxes
collected on motor vehicle fuels, the said taxes so paid
by said retail aviation gasoline DEALERS OF AIRCRAFT
MANUFACTURING COMPANIES, ON THE PURCHASE BY THEM OF
GASOLINE used for aviation purposes. In the event that
a purchaser of motor vehicle fuel on which the Maryland
motor vehicle tax has been paid is required to pay a tax
to another state on the same fuel, the Maryland motor
vehicle fuel tax shall be refunded upon the filing of a
claim supported by such evidence as the Comptroller may
require; but such refund is not to exceed the rate per
gallon of the Maryland motor vehicle fuel tax currently
in effect or the rate of tax paid to the other state or
states, whichever is lower.
(a) It shall be illegal for any retail aviation
gasoline dealer or any aircraft manufacturing company to
sell, give, dispense or deliver any tax-free motor
vehicle fuel to other than aircraft. Every retail
aviation gasoline dealer operating on any airport or
landing field licensed OR REGISTERED by the State
Aviation [Commission] ADMINISTRATION and every aircraft
manufacturing company situate within the State of
Maryland and dispensing aviation gasoline to aircraft who
violates the above provisions in any respect shall, upon
conviction, be subject to a fine not exceeding one
hundred dollars ($100.00) or to imprisonment for not more
than thirty (30) days, or both fine and imprisonment in
the discretion of the court.
153.
Any dealer, person, association or persons, firm or
corporation violating any of the provisions of this
subtitle, or any person, firm or agent of any corporation
who shall make any false statement in connection with an
application for the refund of any money or tax as
provided in this subtitle, or who shall collect or cause
to be repaid to him or to any person any tax without
being entitled to the same under the provisions of this
subtitle, shall be deemed guilty of a misdemeanor and
shall have the right to demand and receive a [summons in
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