ALBERT C. RITCHIE, GOVERNOR. 41

39. TAXATION—PREVENTION OF FRAUDS. For

the prevention and detection of fraud by manufacturers and
wholesalers, the Comptroller shall be empowered to pres-
cribe 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 as-
certaining 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 in-
spection, marking and gauging of all such beverages.

40. TAXATION —PENALTIES FOR EVASIONS.
Every manufacturer, wholesaler or other person who shall
sell or deliver any alcoholic beverages, subject to the tax
imposed by this Act, 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 sub-
ject to the tax imposed by this Act, upon which the tax has
not been paid, and every person who shall counterfeit or
forge any stamp or certificate required by this Act, or who
shall participate in the evasion of the tax imposed by this
Act, shall, upon conviction, be subject to a fine of not ex-
ceeding Ten Thousand Dollars ($10, 000. 00) or to im-
prisonment for not more than five years, or both fine and
imprisonment in the discretion of the Court.

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
purchaser 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, re-
port under oath on forms prescribed by the Comptroller all
sales and purchases of alcoholic beverages for which the
records prescribed by this section are required to be kept.
In addition to the other penalties provided by this Act, the
Comptroller shall have power to suspend immediately, with-
out a hearing, the license of any licensee who shall fail to