<?xml version='1.0' encoding='utf-8'?>
<section article="gtg" article_name="Tax - General" number="9-223" title_number="9" title_name="Fuel Taxes" subtitle_number="2" subtitle_name="Motor Carrier Tax">
  <level label="a">
    <level label="1">
      <text>In this section the following words have the meanings indicated.</text>
    </level>
    <level label="2">
      <text>“Falsify” includes alter, counterfeit, duplicate, manufacture, construct, or forge.</text>
    </level>
    <level label="3">
      <text>“IFTA identification marker” means any license or decal required by law to be possessed by a motor carrier and displayed on a commercial motor vehicle under the interstate agreements authorized by § 9–205 of this subtitle.</text>
    </level>
  </level>
  <level label="b">
    <text>A person may not knowingly:</text>
    <level label="1">
      <text>falsify any IFTA identification marker or related document;</text>
    </level>
    <level label="2">
      <text>use, hold, possess, give away, or sell a falsified IFTA identification marker or related document; or</text>
    </level>
    <level label="3">
      <text>attempt to falsify or sell any IFTA identification marker or related document.</text>
    </level>
  </level>
</section>
