J. MILLARD TAWES, GOVERNOR                            1127

Records must be maintained for a period of six years and the
vendor may be required to produce for inspection all such records
upon demand served upon the Secretary of State. Whenever any
such process or demand is served upon the Secretary of State, the
Comptroller shall send forthwith by registered mail a notice of
such service of process or demand and a copy thereof to such out-
of-State vendor.

Any out-of-State vendor, upon demand by the Comptroller or any
of his duly authorized agents, shall permit inspection of all cigarettes
on hand.

Violation of any of the provisions of this section by any person
shall be grounds for the revocation of any cigarette or tobacco li-
cense issued by the Comptroller under this sub-title.

449. [Every distributor shall procure and obtain invoices showing
the amount of each shipment of cigarettes received by him, the date
thereof and the name of the shipper and the distributor shall retain
the same for a period of six years, subject to the examination and
inspection of the Comptroller or his duly authorized agents.] Every
distributor shall: (1) take a monthly inventory at the beginning of
business on the first day of each month or at the close of business
on the last business day of each month of all cigarettes on his prem-
ises or under his control. Cigarettes in vending machines and
cigrattes CIGARETTES transferred to retail stock on written memor-
andum should not be included in inventory reports. Any distribtutor
who finds it impractical to take inventory on the aforesaid dates shall
notify the Comptroller of another specific date on which inventory will
be taken; (2) obtain invoices covering all purchases of cigarettes
whether stamped or unstamped; (3) maintain a receiving record, to
which shall be posted on a daily basis all cigarettes received indicat-
ing invoice number, date, quantity, brand and from whom received;
(4) prepare a bill or invoice for every sale of cigarettes which shall
plainly indicate the taking political sub-division in which the re-
tailer to whom the sale was made is located. A distributor shall not
be required to prepare an invoice for each retail sale provided he
shall withdraw cigarettes for retail sale from his wholesale stock
by use of a written memorandum prepared at the time of such with-
drawal; (5) retain invoices covering all purchases of Maryland ciga-
rette tax stamps; (6) maintain a daily record of stamps affixed to
cigarettes; (7) maintain a record of the name, addresses and ciga-
rette license numbers NAMES AND ADDRESSES of all retailers
to whom he sells.

Each distributor shall retain the records required by this section
for a period of six years, subject to the examination and inspection
of the Comptroller or his duly authorized agents, UNLESS AUTHOR-
IZED BY THE COMPTROLLER TO DESTROY SUCH RECORDS
WITHIN A SHORTER PERIOD OF TIME.

455. Every person who shall transport cigarettes upon which a
tax is imposed by this sub-title, not stamped as required by this
sub-title, upon the public highways, roads or streets of this State
shall have in his actual possession invoices 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 ab-