1128                             Laws of Maryland                       [Ch. 669

sence of such invoices or delivery tickets, or, if the name or address
of the consignee or purchaser is falsified, the cigarettes so trans-
ported shall be subject to confiscation. Any transporter who vio-
lates the provisions of this section shall be guilty of a misdemeanor
and subject to a fine of not more than twenty-five dollars ($25.) for
each individual carton of cigarettes so transported by him, or im-
prisonment for not more than one year, or both.

In any case where the Comptroller or his duly authorized agent has
knowledge that any vehicle is carrying five or more cartons of ciga-
rettes, the Comptroller or such agent, is authorized to stop such
vehicle and to inspect the same for contraband cigarettes. All un-
stamped or improperly stamped cigarettes found in such vehicle shall
be confiscated and the number of contraband cigarettes exceeds
12,000 unit cigarettes, the vehicle also shall be confiscated.

457. [Except as provided in Section 456 hereof, any consumer
or user who has cigarettes in his possession in this State which do
not bear the stamps provided for by this subtitle shall, within seventy-
two (72) hours of such possession, complete and file with the
Comptroller, on such form as the Comptroller may prescribe, a re-
port showing the amount of such cigarettes. Said report shall
be accompanied by a remittance for the full amount of tax
imposed under this sub-title.] Except as provided in Sections
456 and 456A hereof, any person to whom cigarettes are mailed
or shipped from outside this State for his own consumption within
this State, which cigarettes do not bear the stamps provided for by
this sub-title shall, within 72 hours of receiving such cigarettes,
complete and file with the Comptroller, on such form as the Comp-
troller may prescribe, a report showing the number of such ciga-
rettes. The report shall be accompanied by a remittance for the
full amount of tax imposed under this sub-title.

462. (a) Any person [whose cigarettes have been seized under Sec-
tion 442 of this sub-title or] against whom the Comptroller has made
an assessment or to whom the Comptroller has refused to make a
refund, may obtain a review of such matter by following the pro-
cedure set forth in Sections 351 and 352 of this article.

(b) Any person whose cigarettes-, vending machines, vehicles or
other property have been seized under Section 442, 444½ or 455, of
this sub-title, may request the return of such property, in writing,
within 30 days of the date on which the property was seized, setting
forth the grounds on which the request is based.

The Comptroller shall promptly act upon the written request for
return of the seized property and may, upon satisfactory proof, direct
the return of the property when he shall have reason to believe that
the owner thereof was not wilfully and with knowledge evading any
tax imposed by this sub-title at time of the seizure. The Comptroller
shall promptly notify the taxpayer of the action taken on a request for
the return of seized property.

Any person dissatisfied with the action taken by the Comptroller
upon the written request for return of confiscated property, may re-
quest a formal hearing before the Comptroller, provided such request
is made in writing within thirty days from mailing of notice by the
Comptroller of his action. Thereupon, after reasonable notice to the