1126                             Laws of Maryland                       [Ch. 669

with the Comptroller's regulation relating to the stamping of floor
stock.

[Such] Proper stamps, when affixed as aforesaid, shall evidence
the payment of the tax imposed by or collected under this sub-title.

442.  All cigarettes [subject to] upon which the tax is imposed by
this sub-title to which proper stamps have not been affixed, as re-
quired by this sub-title, found in any place in this State are declared
to be contraband goods and may be seized by the Comptroller, his
agents or employees, or by any peace officer of this State, [when
directed by the Comptroller so to do,] without a warrant. [The
Comptroller may upon satisfactory proof direct the return of any
confiscated cigarettes when he shall have reason to believe that the
owner thereof has not wilfully or intentionally evaded any tax im-
posed by this sub-title.]

[Any cigarettes seized under the provisions of this sub-title shall
be sold by the Comptroller and the proceeds of such sale shall be
handled in the same manner as tax collected under this sub-title.
The seizure and sale of any cigarettes under the provisions of this
section shall not relieve any person from a fine, imprisonment or
other penalty for violation of any of the provisions of this sub-title.
The Comptroller, his agents, employees, and any peace officer of
this State, when directed to do so, shall not in any way be held
responsible in any court for the seizure or the confiscation of any
unstamped container of cigarettes.]

443.  No person shall falsely or fraudulently make, forge, alter or
counterfeit any stamp or stamps prescribed by the Comptroller under
this sub-title, or cause or procure to be falsely or fraudulently made,
forged, altered or counterfeited any such stamp or stamps, or
knowingly or wilfully utter, publish, pass, use, possess or tender as
true, any false, altered, forged or counterfeited stamp or stamps. No
person shall use more than once any stamp purchased from the
Comptroller. Any person who has violated any provision of this
section shall be guilty of a misdemeanor and upon conviction shall
be fined not more than $5,000.00 or imprisoned for not more than
five years or both. Every person shall be deemed guilty of a separate)

offense for each and every day or any part thereof on which such

section shall be guilty of a misdemeanor and upon conviction shall be
fined not more than $5,000.00 or imprisoned for not more than five
years or both. Every person may be deemed guilty of a separate
offense for each and every day or any part thereof on which such
violations are committed.

448. Any out-of-State vendor who shall sell in this State or have
in his possession within this State any cigarettes for sale to a dis-
tributor, wholesaler, retailer or consumer in this State shall, by
virtue of such sale or possession, appoint the Secretary of State
his lawful attorney upon whom may be served all lawful processes
in any action or proceeding against such vendor for the tax imposed
by this sub-title. Such out-of-State vendor shall, [keep] in addition to
keeping complete and accurate records of all sales of cigarettes
[subject to tax] upon which the tax is imposed under this sub-title,
[for a period of six years,] keep all other records required to deter-
mine such vendor's liability under this sub-title.