254 ARTICLE 2B
such bond after the expiration of sixty days from the date upon which
such surety shall have lodged with the Comptroller a written request to be
released and discharged, provided, however, that such request shall not
operate to release, relieve or discharge such surety from any liability al-
ready accrued or which shall accrue before the expiration of the said sixty
day period. The Comptroller shall promptly on receipt of notice of such
request, notify the manufacturer or wholesaler who furnished such bond,
and unless such manufacturer or wholesaler shall, on or before the expira-
tion of such sixty day period, file with the Comptroller a new bond with
a Surety Company duly authorized to do business in this State, in the
amount and form hereinbefore provided, the Comptroller shall forthwith
cancel the license of such manufacturer or wholesaler. If such new bond
shall be furnished as above provided, the Comptroller shall cancel and
surrender the bond for which such new bond shall be substituted.
In the event that any manufacturer or wholesaler shall surrender his
license or cease to engage in the business authorized by said license and it
shall appear to the Comptroller that all taxes due hereunder have been
paid, together with any and all penalties accruing thereon, the Comp-
troller shall cancel and surrender the bond theretofore filed by such manu-
facturer or wholesaler.
1939, ch. 775, sec. 38B.
52. (Taxation. ) All alcoholic beverages which have come into the
possession of a manufacturer, wholesaler, or beer distributor shall be
deemed to have been sold or delivered in this State and subject to the
excise tax imposed by Sections 48 and 49, unless it shall be proved to the
satisfaction of the Comptroller that such alcoholic beverages have not been
sold or delivered in this State.
An. Code, 1924, sec. 39. 1933 (Special Sess. ), ch. 2, sec. 39.
53. (Taxation—Prevention of Frauds. ) For the prevention and detec-
tion of fraud by manufacturers and wholesalers, the Comptroller shall be
empowered to prescribe for use, and to authorize any of his deputies or in-
spectors to make use of such hydrometers, saccharometers, 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.
An. Code, 1924, sec. 40. 1933 (Special Sess. ), ch. 2, sec. 40. 1935, ch. 358, sec. 40.
54. (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)