18                                LAWS OF MARYLAND                          [CH. 1

MENT OF THE TAX LEVIED AND IMPOSED BY THIS SUB-
TITLE. HE SHALL AFFIX SUCH STAMPS TO THE SMALLEST
CONTAINER OF SUCH CIGARETTES WITHIN SEVENTY-TWO
(72) HOURS AFTER HIS RECEIPT THEREOF AND PRIOR TO
THE SALE OF SUCH CIGARETTES UNLESS SUCH CIGA-
RETTES ARE BEING HELD FOR SALE OUTSIDE THE LIMITS
OF THE STATE OF MARYLAND, OR ARE OTHERWISE
EXEMPT BY THE PROVISIONS OF THIS SUB-TITLE. WHEN-
EVER ANY CIGARETTES ARE FOUND IN THE PLACE OF
BUSINESS OF A DISTRIBUTOR WITHOUT THE STAMPS AF-
FIXED AS HEREIN PROVIDED, OR NOT SEGREGATED OR
MARKED AS HAVING BEEN RECEIVED WITHIN THE PRE-
CEDING SEVENTY-TWO (72) HOURS, OR NOT SEGREGATED
OR MARKED AS BEING HELD FOR SALE OUTSIDE OF THE
LIMITS OF THE STATE OF MARYLAND, A PRIMA FACIE
PRESUMPTION SHALL ARISE THAT SUCH CIGARETTES ARE
POSSESSED IN VIOLATION OF THE PROVISIONS OF THIS
SUB-TITLE.

424.   STAMPS SHALL BE AFFIXED TO EACH CONTAINER
OF CIGARETTES OF AN AGGREGATE DENOMINATION NOT
LESS THAN THE AMOUNT OF TAX DUE AND SHALL BE AF-
FIXED IN SUCH MANNER AS TO BE VISIBLE TO THE PUR-
CHASER.

ENFORCEMENT

425.   ALL CIGARETTES SUBJECT TO THE TAX IMPOSED
BY THIS SUB-TITLE TO WHICH STAMPS HAVE NOT BEEN
AFFIXED, AS REQUIRED BY THIS SUB-TITLE, FOUND IN
ANY PLACE IN THIS STATE ARE DECLARED TO BE CON-
TRABAND GOODS AND MAY BE SEIZED BY THE COMP-
TROLLER, HIS AGENTS OR EMPLOYEES, OR BY ANY PEACE
OFFICER OF THIS STATE, WHEN DIRECTED BY THE COMP-
TROLLER SO TO DO, WITHOUT A WARRANT. THE COMP-
TROLLER MAY UPON SATISFACTORY PROOF DIRECT THE
RETURN OF ANY CONFISCATED CIGARETTES WHEN HE
SHALL HAVE REASON TO BELIEVE THAT THE OWNER
THEREOF HAS NOT WILFULLY OR INTENTIONALLY EVAD-
ED ANY TAX IMPOSED BY THIS SUB-TITLE. ANY CIGA-
RETTES SEIZED UNDER THE PROVISIONS OF THIS SUB-
TITLE SHALL BE SOLD BY THE COMPTROLLER AND THE
PROCEEDS OF SUCH SALE SHALL BE HANDLED IN THE
SAME MANNER AS TAX COLLECTED UNDER THIS SUB-
TITLE. THE SEIZURE AND SALE OF ANY CIGARETTES
UNDER THE PROVISIONS OF THIS SECTION SHALL NOT
RELIEVE ANY PERSON FROM A FINE, IMPRISONMENT OR
OTHER PENALTY FOR VIOLATION OF ANY OF THE PRO-
VISIONS OF THIS SUB-TITLE. THE COMPTROLLER, HIS
AGENTS, EMPLOYEES, AND ANY PEACE OFFICER OF THIS
STATE, WHEN DIRECTED TO DO SO, SHALL NOT IN ANY
WAY BE HELD RESPONSIBLE IN ANY COURT FOR THE
SEIZURE OR THE CONFISCATION OF ANY UNSTAMPED
CONTAINER OF CIGARETTES.

426.   NO PERSON SHALL FALSELY OR FRAUDULENTLY
MAKE, FORGE, ALTER OR COUNTERFEIT ANY STAMP OR