Page:United States Statutes at Large Volume 43 Part 1.djvu/139

 108 SIXTY-EIGHTH CONGRESS. Sess. I. C11. 131. 1924. Columbia, orgy their duly authorized agents, or by_ any other agent duly authoriz by the Commissioners to make such inspection._ wi-gh?lg*·{n%<:h0$*Sé%;} Sm, 8. That it shall be unlawful for any person, to receive or gx;} on invoice. im- accept from any importer, except 1D cases of retail sales, any motor- ‘ vehicle fuel, unless the statement provided for in section 5 of this Dglblg ¤==uj*€*·¤°•· Act appears upon the -invoices for the fuel. If any such motormw M M Wm vehicle fuel is received and accepted by any person upon the invoice of which said statement does not appear, such pgrson shall pay to the collector `of taxes the tax herein imposed or hable to the District of Columbia for double the amount of the said tax, which amount may be recovered by civil suit or action in any court of comtent `urisdiction. Nemcuexpms. P8Sec. ]9. That no tax on motor-vehicle fuels exported or sold for exportation froxlpc the District of Columbia to any other ]ur1sd1ction or nation shall imposed. _ Sec. 10. That any person who purchases any motor-vehicle fuel wr vehicles- in the District of Co umbia to be used for operating or propelling any stationary gas engine, tractor used for agricultural purposes, motor - boat, aeroplane, or aircraft of any character, or for cleaning or dyeing, or for any other purpose other than use in_a motor vehicle operated, or intended to be operated, in whole or in part upon any of the public highways of the District of Columbia, on which motorvehicle fuel the tax imposed by this Act shall have been paid, shall be refunded the amount of such tax so paid by the importer, upon seaman: required presenting to the collector of taxes of the District of Columbia a '°' '°°“"°‘ sworn statement accompanied by the invoices showing such purchase, which statement shall set forth the total amount of such motorvehicle fuel so purchased and used by such consumer other than in motor vehicles operated, or intended to be operated, on any of the $m¥gk“ public highways of the District of Columbia. Such refunds shall be ` made by check by the collector of taxes from moneys paid for taxes on motor-vehicle fuels and retained on deposit as hereinafter in this m§1v¤<=‘¤‘ md *°“’°" section provided. For the purpose of such refunds the collector of ` taxes is authorized at all times to retain in a special fund on deposit in a Government depositary moneys paid him for such taxes, the total amount so retained on deposit not to exceed $1,000 at any one time. mjfg§t°gi';§°§,§d;;sP° Applications for refunds, as provided herein, must be Bled with the collector of taxes of the District of Columbia within thirty days wkmmmm: re- from the date of purchase: Provided, That before any refund shall ¤¤i¤*d· be made the applicant shall furnish to the collector of taxes of the District of Columbia satisfactory evidence by sworn statement of the _ _ exempted use of such fuel purchased by him. _ _ _ m‘g°*¤f,;°;'ff·a°‘§;‘1§S’§; Sec. 11. (a) That any_person violating any provision of sections maxim-. 3 to 6, inclusive, or refusing or obstructing inspection under section 7, or falsely making any statement or report required by this Act, Hmmm W shall be deemed guilty of a misdemeanor and upon conviction thereof ' shall be punishe by a fine of not less than $50 nor more than $500, or by imprisonment for not more than one year, or by both such fine and imprisonment. riuamxror ¤¤¤v¤v- (b) Any person who fails to pay any tax upon motor-vehicle fuels mw ° imposed by this Act shall be liable to the District of Columbia for a penalt equal to twice the amount of such tax. Such penalty may be collizcted in a civil suit in any court of competent jurisdiction. §ei¤¢r:¢g>i¤lg>¤· Sec. 12. (a) That there shall be levied, collected, and paid a regis- °°° ° ° tration fee of $1 for each calendar year for each motor vehicle operated in the District of Columbia; except that for motor vehicles gropellecllbfv steam or electricity the fee shall be as provided in subivision.