ALCOHOLIC BEVERAGES. 73

empowered to prescribe for use, and to authorize any of his deputies or in-
spectors to make use of such hydrometers, sac charometers, weighing and
gauging instruments or other means for ascertaining the quantity of
alcohol in any alcoholic beverage as he may deem necessary, and he may
prescribe rules and regulations to secure a uniform and correct system of
inspection, marking and gauging of all such beverages.

1933 (Special Sess ), ch. 2. sec. 40. 1935, ch. 358, sec. 40.

40. Taxation—Penalties for Evasions. Every manufacturer, whole-
saler or other person who shall sell or deliver any alcoholic beverages, sub-
ject to the tax imposed by this Article, to any retail dealer, and every retail
dealer and every employee of any such retail dealer who shall have in
his possession, sell or offer for sale, or permit to be kept upon the prem-
ises, any alcoholic beverages subject to the tax imposed by this Article, upon
which the tax has not been paid, and every person who shall counterfeit
or forge any stamp or certificate required by this Article, or who shall par-
ticipate in the evasion of the tax imposed by this Article, or who shall vio-
late any provision of any rule or regulation prescribed by the Comptroller
pursuant to the authorization contained in this Article, shall, upon convic-
tion, be subject to a fine not exceeding Ten Thousand Dollars ($10, 000. 00)
or to imprisonment for not more than five years, or both fine and im-
prisonment in the discretion of the Court.

Indictment against liquor licensee for having in his possession liquor on

which tax had not been paid, being in language of statute, is sufficient.

Abramson v. State, 167 Md. 531.

No defense in prosecution for possession of liquor by licensee on which tax

had not been paid, that it had been acquired before repeal of 18th Amendment.

Zukowski v. State, 167 Md. 550.

1933 (Special Sess. ), ch. 2, sec. 41.

41. Records Required to Be Kept By Licensees. Every manufacturer
and wholesaler shall keep an accurate record of all sales of alcoholic
beverages to any retail dealer, and every such retailer shall keep an
accurate record of all purchases of such beverages, for the period of one
year from the date of such sale or purchase, and every such record shall
plainly indicate the date of each sale or purchase, the quantity thereof in
gallons or fractional parts thereof, and the name and address of each pur-
chaser or seller, all of which said records shall be kept in such manner as
shall be prescribed by the Comptroller and shall be open to inspection by
the Comptroller or any of his deputies or inspectors during all regular
business hours. Every license holder shall at any time, and from time to
time, upon written request of the Comptroller, report under oath on forms
prescribed by the Comptroller all sales and purchases of alcoholic bever-
ages for which the records prescribed by this section are required to be kept.
In addition to the other penalties provided by this Article, the Comp-
troller shall have power to suspend immediately, without a hearing, the
license of any licensee who shall fail to comply with the provisions of this