560                             LAWS OF MARYLAND                      [CH. 344

CHAPTER 344
(Senate Bill 387)

AN ACT to repeal and re-enact, with amendments, Sections 444½
453 and 455 of Article 81 of the Annotated Code of Maryland
(1962 Supplement), title "Revenue and Taxes", sub-title "State
Tobacco Tax Act", providing for the sealing of vending machines
found in violation of the law and prescribing penalties for tamper-
ing with such seals, to make the provisions for assessments con-
form to the imposition of the tax and to make such assessments
liens on the property of the taxpayer, and to provide that con-
signees of unstamped cigarettes in Maryland must be authorized
to receive the same. , AND RELATING GENERALLY TO THE
SALE AND USE OF SUCH CIGARETTES.

Section 1. Be it enacted by the General Assembly of Maryland,
That Sections 444½, 453 and 455 of Article 81 of the Annotated
Code of Maryland (1962 Supplement), title "Revenue and Taxes",
sub-title "State Tobacco Tax Act", be and the same are hereby re-
pealed and re-enacted, with amendments, to read as follows:

444½. All vending machines from which cigarettes are sold or
offered for sale shall be labeled in such manner as to clearly identify
the owners thereof, showing the name, address and telephone num-
ber of the owner.

Every package of cigarettes placed in any cigarette vending
machine must be so placed that the Maryland Cigarette Tax Stamp
is visible whenever the package is within that area of the vending
machine which permits visibility of the package. Whenever any
cigarettes are found in any vending machine in violation of the pro-
visions of this section, or whenever a vending machine is not prop-
erly labeled, the duly authorized agents or employees of the Comp-
troller shall seal the machine to prevent sale or removal of any
cigarettes from the machine until such time as the violation is cor-
rected in the presence of a duly authorized agent or employee of the
Comptroller.

Anyone other than the duly authorized agents or employees of the
Comptroller who shall remove or otherwise tamper with any seal or
seals placed on any vending machine by the duly authorized agents
or employees of the Comptroller shall be guilty of a misdemeanor
and subject to a fine of not more than one thousand dollars
($1,000.00) or to imprisonment of not more than one year, or both.

453. Whenever the Comptroller shall find from an examination
of the records of any vendor or user of cigarettes or shall otherwise
determine, that such vendor or user [had sold] has had possession of
unstamped cigarettes upon which the tax [is] imposed by this sub-
title has not been paid or that such vendor has failed to maintain
the records required by Sections 450 and 451, the Comptroller shall
assess the amount of tax imposed on that quantity of cigarettes [that
should have been paid] plus interest at the rate of ½ of 1% per
month from the date the tax was due until paid and a penalty of
25% of the tax due. Such assessed tax and all increases, interest and
penalty thereon shall be a lien upon all of the property and rights to
property whether real or personal, tangible or intangible, of any