672                                     LAWS OF MARYLAND                                       Ch. 36

[alcoholic beverages] ALCOHOL AND TOBACCO TAX division of
the Comptroller's office to issue or refuse to issue
licenses and permits.

(c) The Comptroller is authorized to delegate his
authority to conduct hearings of violations of this article
or of any regulations issued thereunder to the [chief]
DIRECTOR of the [alcoholic beverages] ALCOHOL AND TOBACCO
TAX division of the Comptroller's office; provided, however,
the [chief] DIRECTOR of the [alcoholic beverage] ALCOHOL AND
TOBACCO TAX division of the Comptroller's office shall not
have the authority to invoke penalties provided for under
this article, but shall report his findings and
recommendations to the Comptroller, for the taking of such
action as the latter deems appropriate.

191.

(a)    There [shall be] IS a special Maryland Alcohol
AND TOBACCO Tax Enforcement Unit under the Comptroller and
within the [Alcoholic Beverages] ALCOHOL AND TOBACCO TAX
Division, with such officers and employees as may be
provided for in the budget from time to time.

(b)    The officers and employees of the Maryland
Alcohol AND TOBACCO Tax Enforcement Unit shall be sworn
police officers and shall have all the powers, duties and
responsibilities of peace officers for the enforcement of
the provisions of this article having to do generally with
(1) the illegal importation of alcoholic beverages into this
State; (2) the illegal manufacture of alcoholic beverages in
this State; (3) the transportation and/or distribution
throughout this State of alcoholic beverages which were
manufactured illegally and/or on which any alcoholic
beverages taxes imposed by this State are due and illegally
unpaid; and (4) the manufacture, sale, barter,
transportation, distribution or other form of owning,
handling or dispersing alcoholic beverages by any person,
persons, associations or corporation not licensed or
authorized therefor under the provisions of this article.
They are authorized and empowered, from time to time to make
cooperative arrangements for and to work and cooperate with
the various State's attorneys, sheriffs, constables,
bailiffs, police and other prosecuting and peace officers of
every sort, in order to enforce the provisions of this
article and as provided in this section.

SECTION 2. AND BE IT FURTHER ENACTED, That this Act
shall take effect July 1, 1978.

Approved April 3, 1978.

CHAPTER 37