236                                       LAWS OF MARYLAND                                Ch. 29

(Taxes on Beer)

FOR the purpose of prohibiting the use of tax-paid crowns or
stamps as a method of evidencing the payment of a beer
tax in Garrett County until a certain date; and
clarifying language; providing a penalty; requiring the
implementation of the Act within a certain time; and
making this Act an emergency measure.

BY repealing and reenacting, with amendments,

Article 2B - Alcoholic Beverages

Section 137

Annotated Code of Maryland

(1976 Replacement Volume and 1978 Supplement)

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That section(s) of the Annotated Code of Maryland
be repealed, amended, or enacted to read as follows:

Article 2B - Alcoholic Beverages

137.

(A) In addition to the Maryland tax on beer there
shall be levied and collected on all beer sold or delivered
into Garrett County a tax of [two] 2 cents [(2¢)] for each
12-ounce container or less and [five and one-third] 5 1/3
cents [(5 1/3¢)] for each container in excess of 12 ounces
but not in excess of 32 ounces, and [six] 6 cents [(6¢)] per
gallon or fraction for each container in excess of 32
ounces, which additional tax shall be paid to the liquor
control board of Garrett County for the general use of the
county before any beer shall be delivered into Garrett
County. UNTIL THE END OF JUNE 30, 1981 The THE payment of
such tax shall be by a method OTHER THAN THE USE OF TAX-PAID
CROWNS OR STAMPS to be approved by [the Comptroller and] the
liquor control board of Garrett County. In order to sell
draft beer, any establishment regularly licensed to sell
beer shall [be required to] obtain a special license from
the liquor control board of Garrett County and the fee for
[said] THE license [shall be seventy-five dollars ($75.00)]
IS $75.

(B)	ANY	PERSON VIOLATING	THE PROVISIONS	OF	THIS
SECTION	SHALL	BE	DEEMED	GUILTY	OF A	MISDEMEANOR AND	UPON
CONVICTION SHALL BE	SUBJECT	TO A	FINE	OF	NOT	MORE	THAN
$5,000	OR TO	IMPRISONMENT	FOR NOT	MORE	THAN	1 YEAR OR	BOTH.

SECTION 2. AND BE IT FURTHER ENACTED, That this Act is
hereby declared to be an emergency measure and necessary for
the immediate preservation of the public health and safety
and having been passed by a yea and nay vote supported by
three-fifths of all the members elected to each of the two
Houses of the General Assembly, the same shall take effect
from the date of its passage.