The Republican., 1935-09-19
Chapter No. 35S
A BILL ENTITLED

AN ACT to repeal and re-enact with amend
ments Sections SO and 40 of Article 2B
of the Code of Public General Laws of
Mar-.and title "Alcohoc Beverages"
subtitle ''HaXation-Method of Pay
ment," and TaXation-Penalties for Eva
sions,' respectively as the same were
enacted by Chapter of the Acts of the
General Assembly Of Maryland at its
traordinary session held in November and
December 1888
Section l. Be it enacted by the General
Assembly of Maryland, That Sections 3S
and 40 of Article 2B of the Code of public
General Laws of Maryland, title alcoholic
Beverages" sub-tites Taxation Method
of Payment" and Taxation Penalties for
Evasions," respectively, as the same were
enacted by Chapter of the Acts of the
General Assembly of Maryland at its extra
ordinary session held in November and
December, 1888, be, and the same is here
by, repealed and re-enacted, with amend
ments, to read as follows:
3S. TaxatiOn-MethOd of Payment. The
Comptroller shall prescribe and furnish
suitable certificates stamps denoting the
payment of the tax imposed by this Act,
and shall, by said method or by assessment
otherwise, cause to be collected, the said
tax on any fractional gallon contained in
each package, before the removal of such
packages from the place of business or
warehouse of the manufacturer whole
saer, or delivery to any retail dealer; and
the Comptroller is empowered to prescribe
such other methods, andIor devices for the
assessment, evidencing of payment andor
collection of the said tax, in addition to
or in lieu of the methods and devices here
inbefore set forth, whenever, in his judg
ment, such action is necessary to prevent
frauds or evasions, and to prescribe such
rules and regulations as he may deem neces-
sary to make such methods andor devices
effective and to secure the payment OF all
such taxes.
40. Taxation-Pcnalties for Evasions.
Every manufacturer, wholesaler or other
person who shall sell or deliver any alco-
holic beverages, subject to the tax imposed
by this Act to any retail dealer, and every
retail dealer and every employee of any
such retail dealer who shall have in his
possession sell or offer for sale, or permit
to be kept upon the premises any alcoholic
beverages subject to the tax imposed by
this Act upon which the tax has not been
paid, and every person who shall counter
felt or forge any stamp or certificate re-
quired by this Act, who shall participate
in the evasion of the tax imposed by this
Act, or who shall violate any provision of
any rule or regulation prescribed by the
Comptroller pursuant to the authorization
contained in this Act, SHALL upon convic-
tion be subject to a fine of not exceeding
Ten Tousand Dollars ($1O,000.00) or to i'm
prisonment for not more than five years, or
both fine and Imprisonment in the discretion
of the Court.
Sec And be it further enacted, That
this Act is hereby declared to be an em-
ergency law and necessary for the immed-
ate preservation of the public health and
safety and being passed upon 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.
Approved May IT, 1885.