HARRY HUGHES, Governor                                 789

(3)] The license fees collected under the
provisions of this section shall be paid to the county for
deposit in the county funds and disbursed therefrom in the
manner and for the purposes prescribed by the county
commissioners.

(b)  Any service or merchandise machine is excluded
from this section.

(c)  Each machine or device so licensed shall have
affixed to it a [metal tag or other device, as prescribed by
the clerk of the Circuit Court of Garrett County,] PERMANENT
AND VISIBLE STAMP showing that the license fee has been
paid. THE STAMP EVIDENCING PAYMENT OF THE LICENSE FEE MAY
NOT BE TRANSFERRED FROM ONE MACHINE OR DEVICE TO ANOTHER
MACHINE OR DEVICE.

(D) THE SHERIFF OF GARRETT COUNTY IS RESPONSIBLE FOR
ENFORCING THE PROVISIONS OF THIS SECTION.

[(d)] (E) Any person, firm, association or corporation
violating any of the terms and provisions of this section
shall be deemed guilty of a misdemeanor and upon conviction
thereof by a court of competent jurisdiction shall be
subject to a fine of not more than [$100.00] $100 or
imprisonment not exceeding [six] 6 months, or to both fine
and imprisonment, in the discretion of the court.

SECTION 2. AND BE IT FURTHER ENACTED, That this Act
shall take effect July 1, 1979. is 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, it shall take effect from the date of its
passage.

Approved May 1, 1979.

CHAPTER 209

(House Bill 300)

AN ACT concerning

Retail Sales and Use Taxes - Corrections

FOR the purpose of conforming certain provisions in the Use
Tax and Retail Sales Tax Acts; deleting certain
obsolete provisions; and correcting references and
other errors in these Acts.