J. MILLARD TAWES, GOVERNOR                               667

of said Article 2B, to follow immediately after Section 202 thereof
in the sub-title "Penalties", and all to read as follows:

[140] 202A. Penalties for Evasions.

Every [Manufacturer, wholesaler or other] person who shall
KNOWINGLY OR WILFULLY [sell or deliver any alcoholic bev-
erages, subject to the tax imposed by this Article, to any retail
dealer, and every retail dealer and every employee of any such
retail dealer who shall] have in his possession, transport, sell or
offer for sale, or permit to be kept upon [the] his premises, any
alcoholic beverages subject to the tax imposed by this Article, upon
which the tax has not been paid, and every person who shall counter-
feit or forge any stamp or certificate required by this Article, or
who shall participate in the evasion of the tax imposed by this
Article, or who shall violate any provisions of any rule or regulation
prescribed by the Comptroller pursuant to the authorization con-
tained in this Article, shall, upon conviction be subject to a fine of
not exceeding ten thousand DOLLARS ($10,000.00) or to imprison-
ment for not more than five years or both fine and imprisonment
in the discretion of the court.

Sec 2. And be it further enacted, That this Act shall take effect
June 1, 1959.

Approved April 8, 1959.

CHAPTER 524
(House Bill 610)

AN ACT to repeal and reenact, with amendments, Section 238 of
Article 81 of the Annotated Code of Maryland (1957 Edition),
title "Revenue and Taxes", sub-title "State Tax Commission", re-
lating to salaries of senior assessors and assessors' aides in Balti-
more County.

Section 1. Be it enacted by the General Assembly of Maryland,
That Section 238 of Article 81 of the Annotated Code of Maryland
(1957 Edition), title "Revenue and Taxes", sub-title "State Tax Com-
mission", be and it is hereby repealed and re-enacted, with amend-
ments, to read as follows:

238. [The Executive Officer of] Baltimore County shall be author-
ized and directed to levy and pay to the assessors of Baltimore
County an annual salary of not less than $4,000.00 per year, with
automatic increases of $200.00 each year for a period of five years;
provided, however, that service prior to June 1, 1957, be taken into
consideration for such purpose; and further provided, that the por-

Explanation: Italics indicate new matter added to existing law.

[Brackets] indicate matter stricken from existing law.

CAPITALS indicate amendments to bill.

Strike out indicates matter stricken out of bill.