J. MILLARD TAWES, GOVERNOR                             1129

taxpayer, the Comptroller shall grant such hearing. After such hear-
ing the Comptroller shall grant or refuse the taxpayer's request for
return of the confiscated property as he deems just and shall notify the
taxpayer of his determination.

(c)  Any person dissatisfied with any final determination of the
Comptroller may obtain judicial review thereof by availing himself
of the procedure set forth under Section 352 of Article 81 of the An-
notated Code of Maryland (1957 Edition) which provides for judicial
review of the Comptroller's action in refusing revision of assessments
or refusal of refund.

(d) Any person who fails to follow any step of the review procedure
set forth herein within the time provided shall be absolutely bound
by the Comptroller's last action.

463. (a) Any person who shall wilfully and knowingly sell un-
stamped or improperly stamped cigarettes upon which tax has been
imposed by this sub-title and any person who shall wilfully and know-
ingly have in his possession any unstamped or improperly stamped
cigarettes except as allowed in this sub-title, or any person who shall
violate any other provision of Section 438 (a) of this sub-title, [and
any person who shall violate any provision of Section 443 of this sub-
title] shall be guilty of a misdeameanor and upon conviction shall be
fined not more than $1,000.00 or imprisoned for not more than one
year, or both. Every person shall be deemed guilty of a separate
offense for each and every day or any part thereof that any such
violation continues.

(b) Any person whose cigarettes-, vending machines, vehicles or
other property have been seized and sold for violation of any pro-
vision of this sub-title shall not be relieved from a fine, imprisonment
or other penalty for such violation.

Sec. 3. And be it further enacted, That all laws or parts of laws
inconsistent with the provisions of this Act are repealed to the extent
of any such inconsistency.

Sec. 4. And be it further enacted, That this Act shall take effect
June 1, 1961.

Approved May 3, 1961.

CHAPTER 670
(House Bill 5)

AN ACT to add a new Article 64B to the Annotated Code of Mary-
land (1957 edition), to follow immediately after Article 64A there-
of, and to be under the new title "Metropolitan Transit Authority",
creating a Metropolitan Transit Authority as an instrumentality

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.