THEODORE R. MCKELDIN, GOVERNOR                       21

INVESTIGATIONS

435.  FOR THE PURPOSE OF ENFORCING THE PROVI-
SIONS OF THIS SUB-TITLE, THE COMPTROLLER OR ANY
DULY AUTHORIZED AGENT OR REPRESENTATIVE DESIG-
NATED BY HIM MAY:

(A) CONDUCT INVESTIGATIONS AND HOLD HEARINGS
CONCERNING ANY MATTER COVERED BY THIS SUB-TITLE
AT ANY TIME OR PLACE.

(B) IN THE CONDUCT OF ANY INVESTIGATION OR HEAR-
ING, REQUIRED BY SUBPOENA OR SUMMONS THE ATTEND-
ANCE AND TESTIMONY OF WITNESSES AND THE PRO-
DUCTION OF ANY BOOKS, ACCOUNTS, RECORDS, PAPERS
OR CORRESPONDENCE RELATING TO ANY MATTER, WHICH
THE COMPTROLLER IS AUTHORIZED BY THIS SUB-TITLE
TO DETERMINE.

(C) SIGN SUBPOENAS, ADMINISTER OATHS AND AFFIR-
MATIONS, EXAMINE WITNESSES AND RECEIVE EVIDENCE.

(D) IN CASE OF DISOBEDIENCE OF ANY SUBPOENA, OR
THE CONTUMACY OF ANY WITNESS APPEARING BEFORE
THE COMPTROLLER OR HIS DULY AUTHORIZED AGENT OR
REPRESENTATIVE, APPLY TO THE CIRCUIT COURT OF ANY
OF THE COUNTIES OR TO THE BALTIMORE CITY COURT
FOR AN ORDER. SUCH COURT MAY THEREUPON ISSUE
AN ORDER REQUIRING THE PERSON SUBPOENAED TO
OBEY THE SUBPOENA OR TO GIVE EVIDENCE OR PRO-
DUCE BOOKS, ACCOUNTS, RECORDS, PAPERS AND CORRE-
SPONDENCE RELATING TO THE MATTER IN QUESTION.
FAILURE TO OBEY SUCH ORDER OF COURT MAY BE PUN-
ISHED BY SUCH COURT AS A CONTEMPT THEREOF.

436. WHENEVER THE COMPTROLLER SHALL FIND FROM
AN EXAMINATION OF THE RECORDS OF ANY VENDOR OF
CIGARETTES OR OTHERWISE, THAT SUCH VENDOR HAD
SOLD UNSTAMPED CIGARETTES UPON WHICH TAX IS IM-
POSED BY THIS SUB-TITLE, OR HAS FAILED TO MAINTAIN
THE RECORDS REQUIRED BY SECTIONS 433 AND 434, THE
COMPTROLLER SHALL ASSESS THE AMOUNT OF TAX THAT
SHOULD HAVE BEEN PAID PLUS INTEREST AT THE RATE
OF 1/2 OF 1% PER MONTH FROM THE DATE THE TAX WAS
DUE UNTIL PAID AND A PENALTY OF 25% OF THE TAX
DUE.

TRANSPORTATION OF CIGARETTES

437. THE COMPTROLLER BY REGULATION MAY PROVIDE
THAT WHENEVER ANY CIGARETTES ARE SHIPPED INTO
THE STATE OF MARYLAND, THE CARRIER THEREOF
SHALL FILE WITH THE COMPTROLLER A COPY OF THE
FREIGHT BILL PERTAINING THERETO.

438 EVERY PERSON WHO SHALL TRANSPORT CIGA-
RETTES UPON WHICH A TAX IS IMPOSED BY THIS SUB-
TITLE, NOT STAMPED AS REQUIRED BY THIS SUB-TITLE
UPON THE PUBLIC HIGHWAYS, ROADS OR STREETS OF