1688 LAWS OF MARYLAND. [CH. 775

nish any alcoholic beverages at any time to a minor under
twenty-one years of age, either for his own use or for the
use of any other person, or to any person who, at the time
of such sale, or delivery, is visibly under the influence of
any alcoholic beverage.

38B. TAXATION.

All alcoholic beverages which have come into the posses-
sion of a manufacturer, wholesaler, or beer distributor
shall be deemed to have been sold or delivered in this State
and subject to the excise tax imposed by Sections 37 and
37A, unless it shall be proved to the satisfaction of the
Comptroller that such alcoholic beverages have not been
sold or delivered in this State.

41. 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 alco-
holic 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stored, warehoused, withdrawn from storage, imported or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 prescribed 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 manner as to
insure permanency and accessibility for inspection by the
Comptroller or any duly authorized employee of said Comp-
troller 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
representative during all regular business hours. Pro-
vided, however, where a person 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 Act, 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.