Ch. 564                                          LAWS OF MARYLAND

shall pay TWICE 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.]

(2) ANY OTHER PERSON WHO VIOLATES ANY PROVISION OF
SUBSECTION (B) OF THIS SECTION SHALL PAY THE MOTOR FUEL TAX DUE.

9-314.

(a)  The motor fuel tax on gasoline shall be paid by:

(1)  the licensed Class B dealer who first receives
gasoline imported into the State; [or]

(2)  any other dealer who:

(i) uses the gasoline; or

(ii) first sells the gasoline in this State to
a buyer other than a licensed dealer authorized to acquire
gasoline, in accordance with § 9-322 of this subtitle, without
paying the motor fuel tax; OR

(3)  ANY OTHER PERSON WHO ACQUIRES GASOLINE ON WHICH
THE MOTOR FUEL TAX HAS NOT BEEN PAID.

(b)  The motor fuel tax on special fuel OTHER THAN TURBINE
FUEL shall be paid by:

(1)   [the licensed Class B dealer who first receives
the special fuel in this State; or

(2)] a special fuel seller who delivers [the] THAT
special fuel into a tank from which a motor vehicle can be fueled
unless the person who uses or resells the special fuel has an
exemption certificate that authorizes the person to acquire
special fuel, in accordance with § 9-322 of this subtitle,
without paying the motor fuel tax;

(2)  A SPECIAL FUEL USER WHO USES THAT SPECIAL FUEL IN
A MOTOR VEHICLE THAT IS OWNED OR OPERATED BY THE SPECIAL FUEL
USER AND REGISTERED TO OPERATE ON A PUBLIC HIGHWAY; OR

(3)  ANY OTHER PERSON WHO ACQUIRES THAT SPECIAL FUEL
UNLESS:

(I)  THE MOTOR FUEL TAX ON THAT SPECIAL FUEL HAS
BEEN PAID; OR

(II)  THE PERSON HAS AN EXEMPTION CERTIFICATE
THAT AUTHORIZES THE PERSON TO ACQUIRE SPECIAL FUEL, IN ACCORDANCE
WITH § 9-322 OF THIS SUBTITLE, WITHOUT PAYING THE MOTOR FUEL TAX.

- 3928 -