Ch. 2

LAWS OF MARYLAND

A PERSON WHO VIOLATES ANY PROVISION OF SUBSECTION (B) OF
THIS SECTION SHALL PAY THE MOTOR FUEL TAX DUE. IF THE PERSON
FAILS TO PAY THE MOTOR FUEL TAX DUE, THE PERSON IS LIABLE TO THE
STATE IN A CIVIL ACTION FOR TWICE THE AMOUNT OF THE MOTOR FUEL
TAX.

REVISOR'S NOTE: This section is new language derived
without substantive change from former Art. 56, §§
143(b) and 149.

In subsection (a) of this section, the reference to
payment "as required under § 9-314 of this subtitle"
is substituted for the former provision setting out
the specific dates on which tax must be paid, for
brevity.

In subsections (b) and (c) of this section, the former
references to a "firm or corporation including any
retail service station dealer, special fuel user,
special fuel seller, or distributor of motor vehicle
fuel" are deleted as included in the defined term
"person".

In subsection (b) of this section, the former word
"receive" is deleted as included in the word "accept",
and the word "sell" is deleted as unnecessary in light
of the phrase "offer for sale".

In subsection (c) of this section, the former
reference to suit "in any court of competent
jurisdiction" is deleted as surplusage.

The Tax - General Article Review Committee notes, for
the consideration of the General Assembly, that
subsection (a) of this section applies to "each
dealer, special fuel seller, or retail service
dealer". However, subsection (b) of this section
applies only to shipments from a "licensed dealer or a
licensed special fuel seller". The General Assembly
may wish to extend subsection (b) of this section to
all persons on whom subsection (a) of this section
imposes a duty.

Defined terms: "Aviation gasoline" § 9-101

"Dealer" § 9-301 "Gasoline" § 9-101

"Licensed dealer" § 9-301

"Licensed special fuel seller" § 9-301

"Motor fuel" § 9-101 "Motor fuel tax" § 1-101

"Person" § 1-101

"Retail service station dealer" § 9-301

"Special fuel" § 9-101

"Special fuel seller" § 9-301

9-311. RESERVED.

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