Section 16-215 - Accepting delivery of unstamped cigarettes prohibited.
§ 16-215. Accepting delivery of unstamped cigarettes prohibited.
(a) In general.- Unless authorized by a license, a person may not accept delivery of unstamped cigarettes.
(b) Duty to inspect.- On receipt of a package of cigarettes, a retailer, subwholesaler, or vending machine operator immediately shall:
(1) examine the package to find out whether tobacco tax stamps are affixed properly to the package as required by § 12-304 of the Tax - General Article; and
(2) reject any unstamped or improperly stamped cigarettes by:
(i) returning them to the seller or consignor; or
(ii) delivering them to a common carrier for return to the seller or consignor.
(c) Unstamped cigarette possession presumption.-
(1) There is a presumption that any unstamped cigarettes in the possession of a retailer, subwholesaler, vending machine operator, or wholesaler are held in violation of this subtitle.
(2) A retailer, subwholesaler, vending machine operator, or wholesaler who holds unstamped cigarettes has the burden to prove that the cigarettes are not held in violation of this subtitle.
[An. Code 1957, art. 56, § 623; 1992, ch. 4, § 2.]