J. MILLARD TAWES, Governor                        561

person so assessed, said lien shall be enforced in the same manner
and shall have the same effect as the liens provided for in Section
342 (b) of Article 81.

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 con-
signor or seller, the true name of the consignee or purchaser, the
quantity and brands of the cigarettes so transported. If the ciga-
rettes are consigned to or purchased by any person in Maryland
such purchaser or consignee must be a person who is authorized by
the State Tobacco Tax Act to possess unstamped cigarettes in this
State. In the absence of such invoices or delivery tickets, or, if the
name or address of the consignee or purchaser is falsified or if the
purchaser or consignee in this State is not authorized to possess
unstamped cigarettes, the cigarettes so transported shall be subject
to confiscation. Any transporter who violates 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 imprisonment for not more than
one year, or both.

Transportation of cigarettes from a point outside this State to a
point in some other State will not be considered a violation of this
section provided that the person so transporting such cigarettes has
in his possession adequate invoices, bills of lading or delivery tickets
which give the true name and true address of such out-of-State
seller or consignor and such out-of-State purchaser or consignee.

In any case where the Comptroller or his duly authorized agent
has knowledge that any vehicle is carrying five or more cartons of
cigarettes, 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.

Sec. 2. And be it further enacted, That this Act shall take effect
June 1, 1963.

Approved April 17, 1963.

CHAPTER 345
(Senate Bill 397)

AN ACT to repeal and re-enact, with amendments, Section 369 of
Article 81 of the Annotated Code of Maryland (1957 Edition),
title "Revenue and Taxes", sub-title "Retail Sales Tax Act", sub-
heading "Penalties", to clarify the provisions of the penalties pro-
visions in the retail sales tax law and to provide a penalty for
evasion of payment of sales tax by the improper use of sales tax
license and/or exemption numbers.

Section 1. Be it enacted by the General Assembly of Maryland,
That Section 369 of Article 81 of the Annotated Code of Maryland