326           Laws of Maryland          [Ch. 75

authorized to furnish certificates or stamps denoting the
payment of the tax imposed by this Article on a credit
basis. In the case of the tax on beer, the Comptroller
shall cause said tax to be collected before delivery or con-
sumption in this State, in the manner and at the time pre-
scribed by Section 127 of this sub-title, and in the case of
the taxes on other alcoholic beverages except beer, the
Comptroller shall cause such taxes to be collected in the
manner and at the time prescribed by this section, and the
payment of the tax shall be evidenced in such manner as
the Comptroller may determine, and the Comptroller is
empowered to prescribed such other methods, and/or de-
vices, 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 or to comply with any war-time or emergency
restrictions of the Federal Government, 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, accompanied by a statement under oath
on forms perscribed by the Comptroller.

Sec. 2. And be it further enacted, That Sub-sections
(b) and (c) of Sections 133 of Article 2B of the Anno-
tated Code of Maryland (1951 Edition—being Section 133
in 1947 Supplement), title "Alcoholic Beverages", sub-tite
"Surety Bonds", be and they are hereby repealed and re-
enacted, with amendments, to read as follows:

133.

(b) (Amount.) In the event that the beer or wine tax
paid to the Comptroller in any one month shall exceed the
amount of such bond, such manufacturer, or wholesaler
shall,

[See page image for strike-through]

, 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
wholesaler, including the bond required under Sub-section
(a) of this section, shall in no case exceed the sum of
Twenty Thousand Dollars ($20,000.00)1.