THEODORE R. MCKELDIN, GOVERNOR 1827
Beverages, " said new section to be known as Section
179A, to follow immediately after Section 179 thereof
and to be under the sub-title "Enforcement, " establishing
an Enforcement Unit under the Comptroller and within
the Alcoholic Beverages Division for the general en-
forcement of certain of the alcoholic beverages laws and
relating to the employees, powers and duties of the said
Enforcement Unit.
WHEREAS, the alcoholic beverages laws of this State
leave several notable gaps in the possibilities for effective
tax collections; and
WHEREAS, one of the enforcement possibilities which is
missing from the present laws is that there is no close
control of the illegal importation into this State of alcoholic
beverages upon which no Maryland tax has been paid; and
WHEREAS, another possibility for improvement in the
alcoholic beverages laws would be a closer control over the
illicit manufacture of alcoholic beverages; and
WHEREAS, the present alcoholic beverages laws provide
effective law enforcement as to licensed persons but make
it somewhat difficult to enforce the law against persons
who are not licensed dealers or manufacturers; and
WHEREAS, there is need for a Maryland Alcohol Tax En-
forcement Unit which on a State-wide level would con-
centrate upon these present defects in the alcoholic bever-
ages laws; now, therefore
SECTION 1. Be it enacted by the General Assembly of
Maryland, That a new section be and it is hereby added to
Article 2B of the Annotated Code of Maryland (1951 Edi-
tion), title "Alcoholic Beverages, " said new section to be
known as Section 179A, to follow immediately after Section
179 thereof, to be under the sub-title "Enforcement, " and
to read as follows:
179. (a) There shall be a special Maryland Alcohol
Tax Enforcement Unit under the Comptroller and within
the Alcoholic Beverages Division, with such officers and
employees, NOT EXCEEDING SEVEN, as may be pro-
vided for in the budget from time to time.
(b) The officers and employees of the Maryland Alcohol
Tax Enforcement Unit shall be sworn police officers and
shall have all the powers, duties and responsibilities of
peace officers for the enforcement of the provisions of this
Article having to do generally with (1) the illegal importa-
tion of alcoholic beverages into this State; (2) the illegal
|