Section 16-215 - Accepting delivery of unstamped cigarettes prohibited. - Maryland Statutes

§ 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.]