<?xml version='1.0' encoding='utf-8'?>
<section article="gtg" article_name="Tax - General" number="9-310" title_number="9" title_name="Fuel Taxes" subtitle_number="3" subtitle_name="Motor Fuel Tax">
  <level label="a">
    <text>Each dealer, distributor, special fuel seller, or turbine fuel seller who sells motor fuel shall give the buyer an original invoice that includes:</text>
    <level label="1">
      <text>the name under which the Comptroller licenses the seller; and</text>
    </level>
    <level label="2">
      <text>a statement:</text>
      <level label="i">
        <text>of the amount of motor fuel tax charged; or</text>
      </level>
      <level label="ii">
        <text>if tax is not charged, that the “Maryland motor fuel tax is not included”.</text>
      </level>
    </level>
  </level>
  <level label="b">
    <text>Unless the information required by subsection (a) of this section appears on the invoice for a shipment of motor fuel from a dealer, distributor, special fuel seller, or turbine fuel seller, a person may not accept the shipment, pay for it, or offer it for sale.</text>
  </level>
  <level label="c">
    <level label="1">
      <text>A person who sells motor fuel in violation of any provision of subsection (b) of this section shall pay twice the motor fuel tax due.</text>
    </level>
    <level label="2">
      <text>Any other person who violates any provision of subsection (b) of this section shall pay the motor fuel tax due.</text>
    </level>
  </level>
</section>
