1262 LAWS OF MARYLAND. [CH. 720

five days after the close of each calendar month, accompanied
by a statement under oath on forms prescribed by the Comp-
troller.

51. Every manufacturer or wholesaler engaged in the busi-
ness of selling or delivering beer or wine to retail dealers in
this State shall file with the Comptroller a bond in the mini-
mum penalty of one thousand dollars ($1, 000. 00). Such bonds
shall be in such form as may* be approved by the Comptroller,
shall be executed by a Surety Company, duly authorized to do
business in this State, and shall be conditioned upon the prompt
payment to the Comptroller of any and all taxes due upon said
sales or deliveries, together with any and all penalties or in-
terest thereon and generally upon the faithful compliance with
the provisions of this Article.

In the event that the beer tax paid to the Comptroller in any
one month shall exceed the amount of such bond, such manu-
facturer, or wholesaler shall, upon the written demand of the
Comptroller, file an additional bond in the same manner and
form with a Surety Company thereon as hereinbefore provided,
in an amount not less than the amount of such excess, but the
total amount of bond required of any manufacturer or whole-
saler, including the bond required under the preceding para-
graph of this section, shall in no case exceed the sum of
twenty thousand dollars ($20, 000).

Every manufacturer or wholesaler engaged in the business
of selling or delivering wines and liquors shall file with the
Comptroller a bond in the minimum penalty of five thousand
dollars ($5, 000. 00). Such a bond shall be in such form as may
be approved by the Comptroller, shall be executed by a Surety
Company duly authorized to do business in this State, and
shall be conditioned upon the payment of all taxes, penalties
and interest imposed by this Article upon the sale or delivery
of wines and liquors, and generally upon the faithful compli-
ance with the provisions of this Article.

In the event that liability upon any bond required by this
section shall be discharged or reduced, whether by judgment
rendered, payment made or otherwise, or if in the opinion of
the Comptroller any surety on the bond theretofore given shall
have become unsatisfactory or unacceptable, then the Comp-
troller may require the filing of a new bond with satisfac-
tory sureties in the same amount, failing which the Comp-
troller shall forthwith cancel the license certificate of said
manufacturer or wholesaler; if such new bond shall be furnish-
ed as above provided, the Comptroller shall cancel and surren-
der the bond for which such new bond shall be substituted.

Any surety on any bond furnished hereunder shall be released
and discharged from any and all liability to the State of Mary-