974 LAWS OF MARYLAND. [CH, 501

business or warehouse of the manufacturer or wholesaler, or
delivery to any retail dealer; provided, however, that in the
case of the tax on beer, the Comptroller shall cause said tax
to be collected before delivery or consumption in this State, in
the manner and at the time prescribed by Section 118 of this
sub-title, and the payment of the tax shall be evidenced in such
manner as the Comptroller may determine; and the Comp-
troller is empowered to prescribe such other methods, and/or
devices, for the assessment, evidencing of payment and/or col-
lection of the said tax, in addition to or in lieu of the methods
and devices hereinbefore set forth, whenever, in his judgment,
such action is necessary to prevent frauds or evasions, and to
prescribe such rules and regulations as he may deem necessary
to make such methods and/or devices effective and to secure
the payment of all such taxes; provided the excise tax on beer,
wine and liquor sold or delivered by Class E and F license
holders while operating within the boundary line and waters
of the State of Maryland shall be paid monthly not later than
twenty-five days after the close of each calendar month, ac-
companied by a statement under oath on forms prescribed by
the Comptroller.

121. PREVENTION OF FRAUDS. For the prevention
and detection of fraud by manufacturers and wholesalers, the
Comptroller shall be empowered to prescribe for use, and to
authorize any of his deputies or inspectors to make use of such
hydrometers, saccharometers, weighing and gauging instru-
ments 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.

122. PENALTIES FOR EVASIONS. Every manufacturer,
wholesaler or other person who shall sell or deliver any alco-
holic beverages, subject 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 premises, 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 participate in the evasion of the tax
imposed by this Article, or who shall violate any provision of
any rule or regulation prescribed by the Comptroller pursuant
to the authorization contained in this Article, shall, upon con-
viction be subject to a fine of not exceeding ten thousand dol-
lars ($10,000.00) or to imprisonment for not more than five