946

LAWS OF MARYLAND.

SEC. 5. And be it enacted, That no distiller, owner or

Spirits not
to be

custodian of such distilled spirits, shall permit the same to

removed

go from his possession or control without the report and

till tax is
paid.

payment of tax hereinbefore provided for, and any person

or persons or corporation, violating the provisions of this

section, shall be proceeded against by the proper officer

authorized to receive said taxes by distraint for the entire

amount of the taxes assessed for the current year, and there-

upon all such taxes shall become and be immediately due

and collectable by distraint together with all costs attending

the proceedings and a further penalty of five hundred dollars

for each such violation.

SEC. 6. And be it enacted, That any person or corporation

False

making any false report or return as to or of the matters

report

herein provided for, shall be deemed guilty of a misde-

meanor and subject to indictment therefor, and upon

indictment and conviction shall be fined not less than one

hundred nor more than one thousand dollars for each

offence.

SEC. 7. And be it enacted, That it shall be the duty of all

Duty of

distillers, warehousemen, and others to exhibit all necessary

distillers
to exhibit

information on oath if required, to the Appeal Tax Court of

Baltimore City, the several boards of county commissioners

in the respective counties where distilleries are situate, and

to any authorized officer proceeding to execute a distraint or

to collect the tax imposed under this act ; and a failure so

to do upon demand made, shall be deemed a misdemeanor,

and subject to indictment, and upon indictment and convic-

tion shall subject the offender to a fine of not less than fifty

dollars nor more than five hundred dollars.

SEC. 8. And be it enacted, Any warehouseman, custodian

Lien

or agent, paying the tax on distilled spirits herein provided

for, shall have a lien upon the distilled spirits covered by

such tax.

SEC. 9 And be it enacted, That the reports and returns

Descrip-
tion or

presented by this act, shall as far as possible describe the

spirits

distilled spirits by name, serial numbers, dates and other

convenient identifications.

SEC. 10. And be Jit enacted, That it shall be the duty of

Forms and
blanks

the Tax Commissioner of the State to devise and prescribe

such forms and blanks for reports and returns as may be

needed or useful for carrying out the provisions of this act.

SEC. 11. And be it enacted, That all acts and parts of acts

Repeal.

inconsistent herewith are hereby repealed.

Approved April 11th, 1892.