§ 9-310

# (a)

Each dealer, distributor, special fuel seller, or turbine fuel seller who sells motor fuel shall give the buyer 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 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.

# (c)

# (1)

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.

# (2)

Any other person who violates any provision of subsection (b) of this section shall pay the motor fuel tax due.