302                                LAWS OF MARYLAND                         [CH. 207

County", sub-title "Revenue and Taxes", to follow immediately
after Section 322 thereof, relating to a tax on cigarettes, cigars,
smoking and chewing tobaccos in Carroll County.

SECTION 1. Be it enacted by the General Assembly of Maryland,
That a new section be and it is hereby added to Article 7 of the
Code of Public Local Laws of Maryland (1930 Edition), title "Car-
roll County", sub-title "Revenue and Taxes", said new section to be
known as Section 322A, to follow immediately after Section 322
thereof, and to read as follows:

822A. (a) The County Commissioners of Carroll County are
hereby authorized and directed to levy and impose a tax to be paid
and collected on all cigarettes, cigars, smoking tobacco and chewing
tobacco possessed or held in Carroll County by any person, firm or
corporation for sale on and after January 1, 1956, at the following
rates or amounts:

(1)  On cigarettes: Two cents (2c) for each twenty cigarettes or
fractional part thereof.

(2)  On cigars:

Class I: Selling at retail for less than Seven Cents (7c)
each..............................................................................................................................................01

Class II: Selling at retail for not less than Seven Cents (7c)
each and not more than Fifteen Cents (15c) each.........................02

Class III: Selling at retail for more than Fifteen Cents (15c)
each and not more than Thirty Cents (30c) each.........................08

Class IV: Selling at retail for more than Thirty Cents (80c)
each.............................................................................................................................................04

(8) On each package of smoking tobacco a tax of Two Cents (2c).

(4) On each piece or package of chewing tobacco a tax of Two
Cents (2c).

(b)   The said County Commissioners are hereby granted full
power and authority to adopt, amend and repeal all necessary rules,
regulations and orders necessary for the purpose of levying and
collecting said taxes, and license fees and for the effective enforce-
ment of the powers conferred upon them by this section.

(c)  Any person, firm or corporation which shall violate any of
the provisions of this Act, or any rule, regulation or order adopted
by resolution of the County Commissioners of Carroll County under
the power granted herein, shall be guilty of a misdemeanor and
upon conviction thereof, shall be subject to a fine not exceeding
One Thousand Dollars ($1,000), or to imprisonment not exceeding
six months, or both such fine and imprisonment.

SEC. 2. And be it further enacted, That this Act shall take effect
June 1, 1955.

Approved April 1, 1955.