24                                LAWS OF MARYLAND                          [CH. 1

PENALTIES

446.  ANY PERSON WHO SHALL SELL UNSTAMPED CIGAR-
ETTES UPON WHICH TAX HAS BEEN IMPOSED BY THIS
SUB-TITLE AND ANY PERSON WHO SHALL HAVE IN HIS
POSSESSION ANY UNSTAMPED CIGARETTES EXCEPT AS
ALLOWED IN THIS SUB-TITLE, AND ANY PERSON WHO
SHALL VIOLATE ANY PROVISION OF SECTION 426 OF THIS
SUB-TITLE SHALL BE GUILTY OF A MISDEMEANOR AND
UPON CONVICTION SHALL BE FINED NOT MORE THAN
$1,000.00 OR IMPRISONED FOR NOT MORE THAN ONE YEAR,
OR BOTH. EVERY PERSON SHALL BE DEEMED GUILTY OF
A SEPARATE OFFENSE FOR EACH AND EVERY DAY OR ANY
PART THEREOF THAT ANY SUCH VIOLATION CONTINUES.

DEFINITIONS

447.  AS USED IN THIS SUB-TITLE THE FOLLOWING TERMS
SHALL MEAN OR INCLUDE:

(A)   THE WORD "CIGARETTE" SHALL INCLUDE ANY ROLL
FOR SMOKING MADE WHOLLY OR IN PART OF TOBACCO,
IRRESPECTIVE OF SIZE OR SHAPE, AND IRRESPECTIVE OF
THE TOBACCO BEING FLAVORED, ADULTERATED OR MIX-
ED WITH ANY OTHER INGREDIENT, THE WRAPPER OR
COVER OF WHICH IS MADE OF PAPER OR ANY OTHER SUB-
STANCE OR MATERIAL EXCEPT TOBACCO.

(B)   "DISTRIBUTOR" SHALL MEAN THE FIRST VENDOR
WHO HAS POSSESSION OF CIGARETTES IN THIS STATE FOR
SALE IN THIS STATE.

(C)   "WHOLESALER" SHALL MEAN ANY PERSON WHO
SELLS CIGARETTES TO OTHERS FOR RESALE BY THEM
WHO DOES NOT QUALIFY AS A DISTRIBUTOR UNDER THE
DEFINITION OF "DISTRIBUTOR" AS CONTAINED IN THIS
SUB-TITLE.

(D)   "RETAILER" SHALL MEAN ANY PERSON WHO SELLS
CIGARETTES TO THE CONSUMER.

(E)   "SALE" SHALL MEAN ANY TRANSFER OF TITLE OR
POSSESSION, OR BOTH, EXCHANGE OR BARTER, CONDI-
TIONAL OR OTHERWISE, IN ANY MANNER OR BY ANY
MEANS WHATSOEVER FOR A CONSIDERATION OR ANY
AGREEMENT THEREFOR.

(F)   "PERSON" SHALL MEAN AN INDIVIDUAL, PARTNER-
SHIP, SOCIETY, CLUB, ASSOCIATION, JOINT STOCK COM-
PANY, CORPORATION, ESTATE, RECEIVER, TRUSTEE,
ASSIGNEE, REFEREE, OR ANY OTHER PERSON ACTING IN
A FIDUCIARY OR REPRESENTATIVE CAPACITY, WHETHER
APPOINTED BY A COURT OR OTHERWISE, AND ANY OTHER
GROUP OR COMBINATION OF INDIVIDUALS ACTING AS A
UNIT.

(G)   "COMPTROLLER" SHALL MEAN THE COMPTROLLER
OF THE TREASURY OF MARYLAND.

(H) "USER" SHALL MEAN ANY PERSON WHO HAS
POSSESSION OF CIGARETTES FOR ANY PURPOSE OTHER
THAN TRANSPORTATION OR SALE THEREOF.