2888                                          LAWS OF MARYLAND                                     Ch. 607

(B) of this subtitle according to. the provisions of Title 8,
Subtitle 4 of the Transportation Article; (5) credit the net
proceeds collected under § 136[(h)] (C) of this subtitle to the
Gasoline and Motor Vehicle Revenue Account of the Transportation
Trust Fund established under Title 3 of the Transportation
Article; (6) 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 2.75 percent of the remainder to the general fund for
Chesapeake Bay related programs; (7) credit the remainder of the
net proceeds collected under Section 136[(i)] (D) of this
subtitle to the Gasoline and Motor Vehicle Revenue Account
established by Title 8, Subtitle 4 of the Transportation Article
and maintained in the Transportation Trust Fund established by
Title 3, Subtitle 2 of the Transportation Article; (8) credit the
remainder of the net proceeds collected under Section 136[(j)]
(E) of this subtitle to the Gasoline and Motor Vehicle Revenue
Account established by Title 8, Subtitle 4 of the Transportation
Article and maintained in the Transportation Trust Fund
established by Title 3, Subtitle 2 of the Transportation Article;
(9) credit the remainder of the net proceeds collected under
Section 136[(k)] (F) of this subtitle to the Transportation
Revenue Stabilization Account established and maintained in the
Transportation Trust Fund established by Title 3, Subtitle 2 of
the Transportation Article; and (10) forthwith credit the balance
to the Gasoline and Motor Vehicle Revenue Account of the
Transportation Trust Fund established under Title 3 of the
Transportation Article.

[(b)] (F) In case any LICENSED dealer, SPECIAL FUEL user,
or SPECIAL FUEL 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 $10 or a sum equal to ten percent of the tax due,
whichever is greater, plus interest at the rate determined under
Section 204 of Article 81 of the Code from the time the tax was
due until paid. However, if any LICENSED dealer, SPECIAL FUEL
user, or SPECIAL FUEL seller [of diesel fuel] 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)] (G) 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] DETERMINED UNDER ARTICLE 81, § 204 from
the time the tax was due until paid.

[(d)] (H) 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.

140.