HARRY W. NICE, GOVERNOR. 797

SECTION 1. Be it enacted by the General Assembly of
Maryland, That Sections 38 and 40 of Article 2B of the
Code of Public General Laws of Maryland, title "Alcoholic
Beverages, " sub-titles "Taxation—Method of Payment"
and "Taxation—Penalties for Evasions, " respectively, as
the same were enacted by Chapter 2 of the Acts of the
General Assembly of Maryland at its extraordinary session
held in November and December, 1933, be, and the same
is hereby, repealed and re-enacted, with amendments, to
read as follows:

38. TAXATION—METHOD OF PAYMENT. The
Comptroller shall prescribe and furnish suitable certifi-
cates or stamps denoting the payment of the tax imposed
by this Act, and shall, by said method or by assessment
or otherwise, cause to be collected, the said tax on any
fractional gallon contained in each package, before the re-
moval of such packages from the place of business or ware-
house of the manufacturer or wholesaler, or delivery to
any retail dealer; and the Comptroller is empowered to
prescribe such other methods, and/or devices for the
assessment, evidencing of payment and/or collection 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 neces-
sary to make such methods and/or devices effective and to
secure the payment of all such taxes.

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, or who shall violate any provision of any rule or
regulation prescribed by the Comptroller pursuant to the
authorization contained in this Act, shall, upon conviction,
be subject to a fine of not exceeding Ten Thousand Dollars
($10, 000. 00) or to imprisonment for not more than five
years, or both fine and imprisonment in the discretion of
the Court.