ALCOHOLIC BEVERAGES 265

or to imprisonment for not more than five years, or both fine and imprison-
ment 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.

An. Code, 1924, sec. 41. 1933 (Special Sess. ), ch. 2, sec. 41. 1936 (Special Sess. ),
ch. 10, sec. 41. 1937 (Special Sess. ), ch. 11, sec. 41. 1939, ch. 775, sec. 41.

55. (Records and Reports. ) Every person, who within this State, shall
manufacture, rectify, blend, import, distribute, transport, store, ware-
house, sell or offer for sale alcoholic beverages, or who is the holder of a
license permitting the doing of any such acts, shall keep complete and
accurate records of all alcoholic beverages purchased, sold, manufactured,
rectified, blended, improved, brewed, fermented, distilled, produced,
stored, warehoused, withdrawn from storage, imported or transported, and
report (under oath if the Comptroller deems advisable) at any time, and
from time to time, upon written request of the Comptroller, on forms pre-
scribed by the Comptroller, any information relating to alcoholic bever-
ages for which the records prescribed by this section are required to be
kept. Such records shall be of a kind and in the form prescribed by the
Comptroller and shall be safely preserved for two (2) years in such a man-
ner as to insure permanency and accessibility for inspection by the Comp-
troller or any duly authorized employee of said Comptroller during all
regular business hours. All records of license holders shall be kept and
maintained at the location designated in the license and shall be available
for audit or inspection by the Comptroller or his duly authorized represen-
tative during all regular business hours. Provided, however, where a per-
son is permitted to have more than one location the records may be kept
at the principal location. In addition to the other penalties provided by
this Article, the Comptroller shall have power to suspend immediately,
without a hearing, for a period not exceeding thirty days, the license of
any licensee who shall fail to comply with the provisions of this section,
and such license may be further suspended or revoked after hearing, as
hereinafter provided.

1936 (Special Sess. ), ch. 10, sec. 41A. 1937 (Special Sess. ), ch. 11, sec. 41A. 1939,

ch. 277, sec. 41A.

56. Every common carrier, by rail, water or highway, transporting
alcoholic beverages, either in interstate or intrastate commerce, to points
within the State of Maryland, and every person transporting alcoholic¹
beverages by whatsoever manner within the State of Maryland, 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 such con-
signments or deliveries of alcoholic beverages, for such period as the
Comptroller may specify. If required by the Comptroller, such reports
shall show the name and address of the person to whom the deliveries of
alcoholic beverages have actually and in fact been made, the name and
address of the original consignee, if alcoholic beverages have been delivered
to any other than the originally named consignee, the point of origin, the
point of delivery, the date of delivery and the number and initials of each
car, if shipped by rail, the name of the boat, barge or vessel, if shipped by
water, the license number of each truck, if shipped by motor truck, or if