MARVIN MANDEL, Governor                            3259

shall file with the Comptroller a bond in the minimum
penalty of [[five thousand dollars ($5,000.00)]] $5,000.
Such a bond shall be in such form as may be approved by
the Comptroller, shall be executed by a surety company
duly authorized to do business in this State, and shall
be conditioned upon the payment of all taxes, penalties
and interest imposed by this article upon the sale or;
delivery of wines and liquors, and generally upon the
faithful compliance with the provisions of this article.
[In the event that, pursuant to the provisions of §138 of
this subtitle, certificates or stamps denoting the
payment of taxes on alcoholic beverages except beer are
furnished by the Comptroller on credit in an amount in
excess of five thousand dollars ($5,000), such
manufacturer or wholesaler shall file an additional bond
in the same manner and form in an amount not less than
the amount of such excess.] A MANUFACTURER, WHOLESALER
OR DISPENSARY SHALL FILE [[AN ADDITIONAL]] A BOND IN THE
SAME MANNER AND FORM IN AN AMOUNT DOUBLE THE AMOUNT OF
ITS LARGEST MONTHLY TAX LIABILITY IN THE PROCEEDING
CALENDAR YEAR LESS $5,000. IN THE EVENT THAT THIS
INFORMATION FOR A CALENDAR YEAR IS NOT AVAILABLE OF
CANNOT BE MADE, THE AMOUNT OF THE BOND SHALL BE SET BY
THE COMPTROLLER. PURSUANT TO THE PROVISION OF SECTION
138 OF THIS ARTICLE, IF CERTIFICATES OR STAMPS DENOTING
THE AMOUNT OF TAXES ON ALCOHOLIC BEVERAGES EXCEPT BEER
AND NINE ARE FURNISHED BY THE COMPTROLLER, ANY
MANUFACTURER, DISPENSARY OR WHOLESALER RECEIVING STAMPS
OR CERTIFICATES SHALL BE RESPONSIBLE FOR AND HELD
ACCOUNTABLE TO PAY THE TAX VALUE FOR ANY LOSS OR
UNVERIFIED DESTRUCTION. THE COMPTROLLER MAY LIMIT THE
DISBURSEMENT OF EXCESSIVE AMOUNTS OF STAMPS OR
CERTIFICATES, MAY REQUIRE PROOF OF NEED AND MAY
PROMULGATE SUCH REGULATIONS AS MAY BE NECESSARY TO INSURE
ADEQUATE AVAILABILITY OF STAMPS AND CERTIFICATES TO
PREVENT ANY ABUSE.

SECTION 2. AND BE IT FURTHER ENACTED, That this Act
shall take effect July 1, 1975.

Approved May 15, 1975.

CHAPTER 733
(House Bill 918)

AN ACT concerning

Baltimore County — Liquor Licensees Employees