1. (a) A person who makes or assists another person to make a false claim for refund of motor fuel tax is guilty of a misdemeanor and, on conviction, is subject to a fine not exceeding $1,000 or imprisonment in the county jail not exceeding 6 months or both.
2. (b) A person who fraudulently obtains or assists another person to fraudulently obtain a refund of motor fuel tax is guilty of a misdemeanor and, on conviction, is subject to a fine not exceeding $1,000 or imprisonment in the county jail not exceeding 6 months or both.

Added by Acts 1988, c. 110, § 1, eff. Jan. 1, 1989. Amended by Acts 2009, c. 221, § 1, eff. Oct. 1, 2009.

Formerly Art. 56, § 153.