HARRY HUGHES, Governor

3183

(2) ANY PERSON DISSATISFIED WITH THE FINAL DECISION
OF THE DEPARTMENT UPON APPLICATION FOR REVISION OF ANY ASSESSMENT
MAY OBTAIN IMMEDIATE JUDICIAL REVIEW OF SUCH DECISION UNDER THE
PROVISIONS OF THE ADMINISTRATIVE PROCEDURE ACT AND THE MARYLAND
RULES OF PROCEDURE.

8-718.

(A)  IN THIS SUBTITLE, "CERTIFICATE OR ORIGIN" MEANS A
CERTIFICATION BY THE MANUFACTURER, ON A FORM THE DEPARTMENT
APPROVES, THAT:

(1)  CERTIFIES THAT THE VESSEL DESCRIBED IN IT HAS
BEEN TRANSFERRED TO THE DEALER OR OTHER PERSON NAMED AND THAT THE
TRANSFER OF THE VESSEL IS IN ORDINARY TRADE AND COMMERCE; AND

(2)  DESCRIBES THE VESSEL BY INCLUDING:

(I)  ITS MAKE, MODEL, LENGTH, YEAR, HULL
IDENTIFICATION NUMBER, TYPE OF VESSEL, HORSEPOWER RATING OF
ENGINE, IF ANY, AND THE ENGINE NUMBER; AND

(II)  ANY OTHER INFORMATION THAT THE DEPARTMENT
REQUIRES.

(B)  A manufacturer or dealer may not transfer ownership of
a new vessel without supplying the transferee with the
manufacturer's or importer's certificate of origin signed by the
manufacturer's or importer's authorized agent. The certificate
shall contain information the Department requires.

8-739.

Any person who violates any provision of § 8-712, § 8-712.1,
[or] § 8-713, § 8-716.1, OR § 8-718 of this subtitle is guilty of
a misdemeanor and on conviction is subject to:

(1)  For a first offense, a fine not exceeding $500;
and

(2)  For any subsequent offense that occurs within 2
years of a prior violation, a fine not exceeding $1,000 or
imprisonment not exceeding 1 year or both.

SECTION 2. AND BE IT FURTHER ENACTED, That all the rights
and powers of the Comptroller of the Treasury to collect and
enforce the retail sales and use taxes as they apply to the
purchase or use of vessels by individuals against whom no claim
has been filed by the Comptroller as of July 1, 1986 shall be
transferred to the Department of Natural Resources. The
Comptroller may supply to the Department of Natural Resources
information in aid of verification of the liability for the tax
on the above-described vessels. Any revenue collected by the
Department of Natural Resources as a result of this authorization