HARRY HUGHES, Governor                                        323

and merchandise shall constitute the whole or any part of his,
her, its or their occupation, to sell, barter or give any cigar
or cigars, cigarette or cigarettes, smoking or chewing tobacco,
OR SMOKELESS TOBACCO to any individual under the age of 16 years,
unless previously authorized in writing by the parent or guardian
of such individual, or unless such individual is acting solely as
the agent of his employer; nor shall it be lawful for any person
not a dealer to purchase for any individual under the age of 16
years any cigar or cigars, cigarette or cigarettes, smoking or
chewing tobacco, OR SMOKELESS TOBACCO.

405.

Any person or persons or body corporate being a
manufacturer, dealer, vendor as aforesaid, or any other person or
persons or body corporate violating the provisions of § 404 of
this article, shall, upon conviction thereof in any court of
competent jurisdiction, be fined in a sum of not less than ten
dollars nor more than one hundred dollars for each and every
offense, or imprisoned in jail for not less than five nor more
than thirty days in default in payment of said fine.

SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall
take effect July 1, 1986.

Approved April 8, 1986.

CHAPTER 102

(House Bill 987)

AN ACT concerning

Worcester County - Public Accommodations Tax

FOR the purpose of altering the day on which reports and
remittances for the public accommodations tax are due in
Worcester County; permitting a postmark as of a certain day
to be evidence of timely payment; and generally relating to
the public accommodations tax in Worcester County.

BY repealing and reenacting, with amendments,

Article 81 - Revenue and Taxes

Section 411D(d)

Annotated Code of Maryland

(1980 Replacement Volume and 1985 Supplement)

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That the Laws of Maryland read as follows: