WILLIAM DONALD SCHAEFER, Governor

Ch. 564

(ii) the [dealer, special fuel seller, or
special fuel user] PERSON does not make the records available in
this State.

(2) [If the Comptroller makes a charge under
paragraph (1) of this subsection, the Comptroller may not charge
any other fee for the examination.

(3)] If a [dealer, special fuel seller, or special
fuel user] PERSON does not pay charges ASSESSED AGAINST THE
PERSON under this subsection within 30 days after receipt of a
bill for the charges, the Comptroller may:

(i) sue to collect the charges; or

(ii) cancel the license, IF ANY, of the
[dealer, special fuel seller, or special fuel user under] PERSON
IN ACCORDANCE WITH § 9-326 of this subtitle.

9-310.

(a)   [Except in a retail sale in which the buyer does not
claim an exemption under this subtitle, each] EACH dealer,
DISTRIBUTOR, special fuel seller, or [retail service station
dealer] TURBINE FUEL SELLER who sells motor fuel shall give the
buyer [a sales document that contains a conspicuous printed
statement that the seller:

(1)  has assumed liability for the motor fuel tax; and

(2)  will pay the motor fuel tax as required under §
9-314 of this subtitle] AN ORIGINAL INVOICE THAT INCLUDES:

(1)  THE NAME UNDER WHICH THE COMPTROLLER LICENSES THE
SELLER; AND

(2)  A STATEMENT:

(I)  OF THE AMOUNT OF MOTOR FUEL TAX CHARGED; OR

(II)  IF TAX IS NOT CHARGED, THAT THE "MARYLAND
MOTOR FUEL TAX IS NOT INCLUDED".

(b)  Unless the [statement] INFORMATION required by
subsection (a) of this section appears on the [sales document]
INVOICE for a shipment of ' [gasoline, other than aviation
gasoline, or of special] MOTOR fuel from a [licensed] dealer [or
a licensed], DISTRIBUTOR, special fuel seller, OR TURBINE FUEL
SELLER, a person may not accept the shipment, pay for it, or
offer it for sale.

(c)   (1) A person who [violates] SELLS MOTOR FUEL IN
VIOLATION OF any provision of subsection (b) of this section

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