22                                LAWS OF MARYLAND                          [CH. 1

THIS STATE SHALL HAVE IN HIS ACTUAL POSSESSION IN-
VOICES OR DELIVERY TICKETS FOR SUCH CIGARETTES,
WHICH SHALL SHOW THE TRUE NAME AND ADDRESS OF
THE CONSIGNOR OR SELLER, THE TRUE NAME OF THE
CONSIGNEE OR PURCHASER, THE QUANTITY AND BRANDS
OF THE CIGARETTES SO TRANSPORTED. IN THE ABSENCE
OF SUCH INVOICES OR DELIVERY TICKETS, OR, IF THE
NAME OR ADDRESS OF THE CONSIGNEE OR PURCHASER IS
FALSIFIED, THE CIGARETTES SO TRANSPORTED SHALL BE
SUBJECT TO CONFISCATION. ANY TRANSPORTER WHO
VIOLATES THE PROVISIONS OF THIS SECTION SHALL BE
GUILTY OF A MISDEMEANOR AND SUBJECT TO A FINE OF
NOT MORE THAN TWENTY-FIVE DOLLARS ($25.) FOR EACH
INDIVIDUAL CARTON OF CIGARETTES SO TRANSPORTED
BY HIM, OR IMPRISONMENT FOR NOT MORE THAN ONE
YEAR, OR BOTH.

439.   NO CONSUMER OR USER SHALL BRING INTO THIS
STATE MORE THAN TWO PACKAGES OF CIGARETTES
WHICH DO NOT BEAR STAMPS PROVIDED FOR BY THIS
SUB-TITLE, EXCEPT THAT NON-RESIDENTS TRAVELING
THROUGH THIS STATE MAY HAVE IN THEIR POSSESSION
QUANTITIES NOT EXCEEDING ONE CARTON OF CIGA-
RETTES.

440.  EXCEPT AS PROVIDED IN SECTION 439 HEREOF, ANY
CONSUMER OR USER WHO HAS CIGARETTES IN HIS POS-
SESSION IN THIS STATE WHICH DO NOT BEAR THE STAMPS
PROVIDED FOR BY THIS SUB-TITLE SHALL, WITHIN SEV-
ENTY-TWO (72) HOURS OF SUCH POSSESSION, COMPLETE
AND FILE WITH THE COMPTROLLER, ON SUCH FORM AS
THE COMPTROLLER MAY PRESCRIBE, A REPORT SHOWING
THE AMOUNT OF SUCH CIGARETTES. SAID REPORT SHALL
BE ACCOMPANIED BY A REMITTANCE FOR THE FULL
AMOUNT OF TAX IMPOSED UNDER THIS SUB-TITLE.

ADMINISTRATION AND DISTRIBUTION

441.  THE PROVISIONS OF THIS SUB-TITLE SHALL BE AD-
MINISTERED AND ENFORCED BY THE RETAIL SALES TAX
DIVISION OF THE COMPTROLLER'S OFFICE.

442.   THE COMPTROLLER IS HEREBY AUTHORIZED AND
EMPOWERED TO MAKE, ADOPT AND AMEND SUCH RULES
AND REGULATIONS AS HE SHALL DEEM NECESSARY TO
CARRY OUT THE PROVISIONS OF THIS SUB-TITLE AND TO
DEFINE ANY WORDS OR TERMS USED HEREIN.

(A)  THE COMPTROLLER SHALL, BY REGULATION, PRO-
VIDE FOR THE MANNER IN WHICH THE TAX SHALL BE
PAID ON ANY UNSTAMPED CIGARETTES IN THE HANDS
OF WHOLESALERS OR RETAILERS ON THE EFFECTIVE
DATE OF THIS SUB-TITLE.

(B)   THE COMPTROLLER SHALL, BY REGULATION, IN
PROPER CASES, PROVIDE FOR MAKING REFUNDS OF THE
TAX PAID UNDER THIS SUB-TITLE.