J. MILLARD TAWES, Governor                       163

KNOWLEDGE OR HAS PROBABLE CAUSE TO BELIEVE THAT
ANY VEHICLE IS CARRYING FIVE OR MORE CARTONS OF
UNSTAMPED AND CONTRABAND CIGARETTES THE COMP-
TROLLER, THE AGENT OR THE OFFICER IS AUTHORIZED
TO STOP THE VEHICLE AND SEARCH IT FOR UNSTAMPED
AND CONTRABAND CIGARETTES. IF THE VEHICLE IS
FOUND TO BE CARRYING UNSTAMPED AND CONTRABAND
CIGARETTES IN VIOLATION OF ANY OF THE PROVISIONS
OF THIS SUBTITLE, THE CIGARETTES AND THE VEHICLE
SHALL BE CONFISCATED, AND THE CIGARETTES MAY BE
USED IN EVIDENCE AGAINST ANY PERSON IN ANY CIVIL
OR CRIMINAL PROCEEDINGS RELATING TO THE UNLAW-
FUL POSSESSION OR TRANSPORTATION OF THE UN-
STAMPED AND CONTRABAND CIGARETTES TO THE SAME
EXTENT AS IF THE VIOLATIONS OF THIS SUBTITLE WERE
CLASSIFIED AS FELONIES.

459½. The auditors and other duly authorized agents of the
cigarette tax unit shall be sworn police officers and shall have all the
powers, duties and responsibilities of peace officers for the enforce-
ment of the provisions of this subtitle.

The Comptroller, his agents, employees, and any peace officer of
this State, shall not in any way be held responsible in any court for
the seizure or the confiscation of any unstamped or improperly
stamped cigarettes, or for the seizure or confiscation of any vehicle
as provided in this subtitle.

462 (a). Any person 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 procedure set
forth in Sections 351 and 352 of this article.

(b). Any person whose cigarettes or vehicle have been seized under
Section 442 SECTIONS 442 AND 455 OR SECTION 455½ of this
subtitle, 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] provision of this subtitle 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
request a formal hearing before the Comptroller, provided such re-
quest is made in writing within thirty days from mailing of notice
by the Comptroller of his action. Thereupon, after reasonable notice
to the taxpayer, the Comptroller shall grant such hearing. After
such hearing 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