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Session Laws, 1966
Volume 678, Page 162   View pdf image (33K)
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162                             LAWS OF MARYLAND                      [CH. 117

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, and the quantity and brands of the cig-
arettes so transported. If the cigarettes 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; if the invoice or delivery ticket
specifies that the cigarettes are to be delivered to any person in any
other state or jurisdiction such person must be authorized by the
laws of such other state or jurisdiction to receive or possess cig-
arettes on which the taxes imposed by such other state or jurisdic-
tion have not been paid.
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 au-
thorized to possess unstamped cigarettes, the cigarettes so trans-
ported shall be deemed contraband and shall be subject to confisca-
tion. Any transporter who violates the provisions of this section shall
be guilty of a misdemeanor FELONY 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, and in addition shall be liable for the tax, interest
and penalty as provided in Section 453.

[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, OR ANY PEACE OFFICER OF THE
STATE, HAS KNOWLEDGE OR REASON TO SUSPECT THAT
ANY VEHICLE IS CARRYING FIVE OR MORE CARTONS OF
CIGARETTES, THE COMPTROLLER, SUCH AGENT, OR SUCH
PEACE OFFICER, IS AUTHORIZED TO STOP SUCH VEHICLE
AND TO INSPECT THE SAME FOR CONTRABAND CIGA-
RETTES. IF SUCH VEHICLE IS CARRYING CIGARETTES IN
VIOLATION OF ANY PROVISIONS OF THIS SUBTITLE, THE
CIGARETTES AND THE VEHICLE SHALL BE CONFISCATED
AND DELIVERED TO THE COMPTROLLER.

455½. NOTWITHSTANDING THAT VIOLATIONS OF THIS
SUBTITLE ARE MISDEMEANORS UNDER THE PROVISIONS
OF SECTION 455 AND SECTION 463, AND NOTWITHSTAND-
ING THE PROVISIONS OF SECTION 5 OF ARTICLE 35 OF

THIS CODE, IF THE COMPTROLLER OR HIS DULY AUTHOR-
IZED AGENT OR ANY
PEACE OFFICER OF THIS STATE HAS

In any case where the Comptroller or his duly authorized agent, or

any peace officer of the State, has knowledge that any vehicle is

carrying five or more cartons of cigarettes, the Comptroller, [or]

such agent, or such peace officer, is authorized to stop such vehicle

and to inspect the same for contraband cigarettes. [All unstamped or
improperly stamped cigarettes found in such vehicle shall be con-
fiscated.] If such vehicle is carrying cigarettes in violation of any

confiscated and delivered to the Comptroller.

 

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Session Laws, 1966
Volume 678, Page 162   View pdf image (33K)   << PREVIOUS  NEXT >>


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