HARRY HUGHES, Governor

2895

(c)  In the event that upon hearing, of which the licensee
shall be given five (5) days' notice in writing, the Comptroller
shall decide that the amount of the existing bond is insufficient
to insure payment to the State of Maryland of the amount of the
motor VEHICLE fuel OR AVIATION FUEL tax and any penalties and
interest for which said licensee is or may at any time become
liable, then the licensee shall forthwith, upon the written
demand of the Comptroller, file an additional bond in the same
manner and form with a surety company thereon, as hereinbefore
provided, and the Comptroller shall forthwith cancel the license
[certificate] of any licensee failing to file an additional bond
as herein provided.

(d)  Any surety on any bond furnished by any licensee as
above provided shall be released and discharged from any and all
liability to the State of Maryland accruing on such bond after
the expiration of sixty (60) days from the date upon which such
surety shall have lodged with the Comptroller a written request
to be released and discharged. Provided, however, that such
request shall not operate to relieve, release or discharge such
surety from any liability already served, or which shall accrue,
before the expiration of said sixty-day period. The Comptroller
shall promptly on receipt of notice of such request notify the
licensee who furnished such bond, and unless such licensee shall
on or before the expiration of such sixty-day period file with
the Comptroller a new bond with a surety company duly licensed to
do business under the laws of this State, in the amount and form
hereinbefore in this section provided, the Comptroller shall
forthwith cancel the license of said licensee.

142.

(a) If a dealer, SPECIAL FUEL USER, SPECIAL FUEL SELLER, OR
HOLDER OF AN EXEMPTION CERTIFICATE shall at any time file a false
report of the data or information required by this subtitle, OR
VIOLATE ANY OF THE TERMS, CONDITIONS, OR REQUIREMENTS UNDER WHICH
THE RESPECTIVE LICENSE OR EXEMPTION CERTIFICATE WAS ISSUED, OR
VIOLATE ANY REGULATIONS PROMULGATED THEREUNDER, or shall fail,
refuse or neglect to file the reports required by this subtitle,
or to pay the full amount of the tax, interest and penalties as
required by this subtitle, or [fails] FAIL to keep records of
quantities of motor VEHICLE fuel OR AVIATION FUEL received,
produced, refined, manufactured, compounded, sold or used in the
State, the Comptroller may forthwith cancel the license of said
dealer, [and notify such dealer in writing of such cancellation
by certified mail, return receipt requested, bearing a postmark
from the United States Postal Service, to the last known address
of such dealer appearing in the files of the Comptroller. Any
dealer whose license has been cancelled may appeal to Maryland
Tax Court as provided in § 229 of Article 81. Such appeal must
be taken within thirty days after the mailing date of notice of
cancellation.] SPECIAL FUEL USER, OR SPECIAL FUEL SELLER, OR
CANCEL THE EXEMPTION CERTIFICATE, SUBJECT TO THE PROVISIONS OF
SUBSECTION (C) HEREOF.