Chap. 144.—An ACT to amend and re-enact Sections 22, 27 and 28 of Chapter 94
of the Acts of the General Assembly of 1934, approved March 7, 1934, as here-
tofore amended, which act is known, designated and cited as “The Alcoholic
Beverage Control Act’’, said sections relating to license and excise taxes, and
to further amend the said act by adding thereto a new section numbered 17-a,
levying a State tax upon alcoholic beverages, as defined in the said act, pro-
viding for the collection of the said State tax, and providing for the payment
‘of all moneys so collected into the State treasury. [H B 142]

Approved March 6, 1940

1. Be it enacted by the General Assembly of Virginia, That
sections twenty-two, twenty-seven and twenty-eight of chapter ninety-
four of the Acts of the General Assembly of nineteen hundred and
thirty-four, approved March seventh, nineteen hundred and thirty-
four, as heretofore amended, which act is known, designated and cited
as ‘The Alcoholic Beverage Control Act’, be amended and re-enacted,
and that the said act be further amended by adding thereto a new
section numbered seventeen-a, so that the said amended sections and
the said new section shall read as follows:

Section 17-a. State tax on alcoholic beverages——(a) There is
hereby levied a State tax (1) upon all alcoholic beverages sold either
by or through the Virginia Alcoholic Beverage Control Board, and
(2) upon all other wine sold to persons licensed under the provisions
of this act to sell such wine at retail, subject to the provisions here-
after in this section contained. The said State tax hereby levied
shall be collected by the said Board as to each sale of alcoholic bever-
ages made either by or through the Board from the purchaser of such
alcoholic beverages at the time of or prior to such sale; and the said
State tax hereby levied shall be collected by the said Board as to each
sale of wine made by a wholesale wine distributor to a retail licensee
from the person making such sale. All amounts collected by the said
Board pursuant to the provisions of this section shall be paid into the
State treasury as promptly as possible after the collection of the same,
and shall be credited to the general fund of the State treasury.

(b) On all wine sold to retail licensees, the said State tax shall
be ten per centum of the price charged such retail licensees; on all
wine sold by the Board to persons other than retail licensees, the
said State tax shall be ten per centum of the price which would be
charged for such wine were it being sold to retail licensees.

(c) On all other alcoholic beverages sold by or through the said
Board, the said State tax shall be ten per centum of the retail price
charged by the Board, or in the case of alcoholic beverages not sold
at retail by the Board, ten per centum of the retail price which would
be charged by the Board were the same so sold or offered for sale by
the Board.

(d) To enable the Board to collect the State tax hereby levied
from wholesale wine distributors, such distributors shall make such
reports in such manner and at such times as the Board may from
time to time require and shall pay the State tax hereby levied to the
Board at or prior to each sale of wine to a retail licensee or at such
other time or times as the Board shall require.

(e) The provisions of this section shall not apply to (1) sales of
wine to wholesale wine distributors for resale to retail licensees, but
the provisions of this section shall apply to such resale, (2) sales,
other than by or through Government stores, of alcoholic beverages
for manufacturing and industrial purposes, or either of such purposes,
(3) sales, other than by or through Government stores, of alcohol for
hospital and laboratory purposes, or either of such purposes, (4)
alcoholic beverages shipped from Virginia to points outside Virginia
for resale outside Virginia, and (5) beer.

(f) The term ‘wholesale wine distributor’, as used in this
section, means one who holds a wholesale wine distributor’s license
issued under the provisions of this act. The term ‘“‘retail licensee”,
as used in this section, means one who is licensed under this act to
sell wine at retail. The definitions contained in section two of this
act shall apply to the words and terms used in this section.

(ff) Provided, however, that the counties, cities and towns shall
in no event receive from the profits from the sale of alcoholic bever-
ages less cash revenue than was received by such counties, cities and
towns for the year ending June thirtieth, nineteen hundred and
thirty-nine.

(g) This section shall be in force on and after July first, nineteen
hundred and forty.

Section 22. Taxes on State licenses.—(a) The taxes on State
licenses issued pursuant to the provisions of this act shall be as follows:

First. For each distiller’s license, if to manufacture not in excess
of five thousand gallons of alcohol or spirits, or both, during the year
in Which the license is issued, one hundred dollars; and if to manu-
facture more than five thousand gallons during such year, one thou-
sand dollars, per annum;

Second. For each winery license, if to manufacture not in excess
of five thousand gallons of wine during the year in which the license
s issued, one hundred dollars; and if to manufacture more than five
thousand gallons during such year, one thousand dollars per annum;

Third. For each brewery license, one thousand dollars per annum;

Fourth. For each bottler’s license, five hundred dollars per annum:
Fifth. For each wholesale beer license, two hundred and fifty
dollars per annum;

Sixth. For each wholesale wine distributor’s license, two hundred
and fifty dollars and for each wholesale druggist license, ten dollars
per annum;

Seventh. For each retail on-premises wine and beer license to a
hotel, restaurant, club, or other person (except a person operating a
boat, dining car, buffet car or club car), twenty dollars per annum;
for each such license to a person operating a boat, dining car, buffet
car or club car, twenty dollars per annum for each of the average
number of boats, dining cars, buffet cars, or club cars operated daily
in this State; ,

Eighth. For each retail on-premises beer license to a hotel,
restaurant, club or other person (except a person operating a boat,
dining car, buffet car or club car), ten dollars per annum; for each
such license to a person operating a boat, dining car, buffet car or
club car, ten dollars per annum for each of the average number of
boats, dining cars, buffet cars or club cars operated daily in this
State;

Ninth. For each retail off-premises wine and beer license, twenty
dollars per annum;

Tenth. For each retail winery off-premises license, ten dollars
per annum;

Eleventh. For each retail off-premises beer license, ten dollars
per annum;

Twelfth. For each retail on-and-off permises wine and _ beer
license to a hotel, restaurant, club or other person (except a person
operating a boat, dining car, buffet car or club car), forty dollars per
annum; for each such license to a person operating a boat, dining car,
buffet car or club car, forty dollars per annum for each of the average
number of boats, dining cars, buffet cars, or club cars operated daily
in this State;

Thirteenth. For each retail on-and-off premises beer license to a
hotel, restaurant, club, or other person (except a person operating a
boat, dining car, buffet car or club car), twenty dollars per annum;
for each such license to a person operating a boat, dining car, buffet
car or club car, twenty dollars per annum for each of the average
number of boats, dining cars, buffet cars, or club cars operated daily
in this State;

' Fourteenth. For each druggist license, ten dollars per annum;

Fifteenth. For each banquet license, five dollars.

(b) The tax on each such license shall be subject to proration to
the following extent: if the license is issued in the second quarter of
any year the tax shall be decreased by one-fourth; if issued in the
third quarter of any year the tax shall be decreased by one-half;
and if in the fourth quarter of any year the tax shall be decreased
by three-fourths; if the license on which the tax is prorated be a
distiller’s license to manufacture not in excess of five thousand gallons
of alcohol or spirits, or both, during the year in which the license is
issued, or a winery license to manufacture not in excess of five thousand
gallons of wine during the year in which the license is issued, the
number of gallons permitted to be manufactured shall be prorated
likewise; provided, further, that should any person the holder of a
distiller’s license or a winery license to manufacture not in excess of
five thousand gallons of alcohol or spirits, or both, or wine, apply
during the license year for an unlimited distiller’s or winery license,
such person shall pay for such unlimited license a license tax equal to
the amount that would have been charged had such license been
applied for at the time that the license to manufacture less than five
thousand gallons of alcohol or spirits or wine, as the case may be,
was issued, and such person shall be entitled to a refund of the amount
of license tax previously paid on the limited license.

(c) Nothing in this act contained shall be construed as exempting
any licensee from any State merchants’ license or State restaurant
license or any other State tax whatsoever; and every licensee, in
addition to the taxes imposed by this act, shall be liable to State
merchants’ license taxation and State restaurant license taxation
and other State taxation the same as if the alcoholic beverages were
non-alcoholic; provided, however, that in ascertaining the liability
of a beer wholesaler to merchants’ license taxation, and in computing
the wholesale merchants’ license tax on a beer wholesaler, the first
one hundred and sixty-three thousand eight hundred dollars of beer
purchases shall be disregarded; and in ascertaining the liability of a
wholesale wine distributor to merchants’ license taxation, and in
computing the wholesale merchants’ license tax on a wholesale wine
distributor, the first one hundred and sixty-three thousand eight
hundred dollars of wine purchases shall be disregarded; and provided,
further, that if any such beer wholesaler or wholesale wine distributor
pays no separate beverage license tax under chapter three of the
Acts of Assembly of nineteen hundred and thirty-three by reason of
section twenty-six-a of this Act, the words “‘beer’’ and ‘‘wine”’ as used
in the foregoing proviso shall be construed to include the beverages
covered by the said chapter three of the Acts of Assembly of nineteen
hundred and thirty-three.

(d) The Board is hereby authorized and empowered to correct
erroneous assessments made by the Board against any person and
to make refunds of any amounts collected pursuant to erroneous
assessments, or collected as taxes on licenses, which are subsequently
refused or application therefor withdrawn, and to allow credit for
license taxes paid by any licensee for any license which is subse-
quently merged or changed into another license during the same
license year; no refund shall be made of any such amount, however,
unless made within one year from the date of collection of the same.

(e) Paragraph (c) of this section, as hereby amended, shall be
in force on and after the first day of January, nineteen hundred and
forty-one.

Section 27. Excise Tax Provided For; Duties of State Tax
Commissioner in Connection Therewith.—(a) There is hereby levied
on all beer manufactured in Virginia an excise tax at the rate of two
dollars and seventy-five cents per barrel of thirty-one gallons, and a
tax at the same rate on such beer in containers of more or less than
thirty-one gallons, but on such beer in bottles of not more than
twelve ounces each the tax shall be one cent per bottle; provided,
that on such beer in bottles of not more than twelve ounces each in-
tended for sale or expected to be sold at retail at more than ten cents
per bottle, the tax shall be one and one-half cents per bottle, and on
such beer intended for sale or expected to be sold at retail at more
than ten cents per bottle of twelve ounces or less, if contained in
bottles of more than twelve ounces each, the tax shall be at the rate
of one and one-quarter mills per ounce per bottle. Such tax shall be
paid by the person who manufactures the said beer.

(b) There is hereby levied on all beer bottled in Virginia and on
all beer sold in Virginia an excise tax at the rate of two dollars and
seventy-five cents per barrel of thirty-one gallons and a tax at the
same rate on such beer in containers of more or less than thirty-one
gallons, but on such beer in bottles of not more than twelve ounces
each the tax shall be one cent per bottle, provided, that on such beer
in bottles of not more than twelve ounces each intended for sale or
expected to be sold at retail at more than ten cents per bottle, the
tax shall be one and one-half cents per bottle, and on such beer in-
tended for sale or expected to be sold at retail at more than ten cents
per bottle of twelve ounces or less, if contained in bottles of more
than twelve ounces each, the tax shall be at the rate of one and one-
quarter mills per ounce per bottle. The tax herein levied shall be
paid by the respective bottlers and wholesalers of the said beer, if
not previously paid. No such tax shall be collected upon any beer
bottled or sold in Virginia when the State excise tax provided for in
this act shall have been previously levied and paid thereon in full;
but if on beer bottled in Virginia there shall have been paid by the
manufacturer the excise herein levied, such bottler shall pay all addi-
tional excise taxes which may be due on such beer in bottled form.

(c) When any person shall sell or offer for sale in Virginia any
beer purchased or obtained from any person not licensed either as a
brewery, bottler or wholesaler under the provisions of this act, and
on which the State excise tax herein levied has not been paid, such
person shall pay the tax levied in the preceding subsection.

(d) No retail license authorizing the licensee to sell beer under
the provisions of this act shall be valid unless and until the person to
whom such license is issued shall have filed with the State Tax Com-
missioner a bond, with a guaranty or surety company licensed to do
business in this State as surety or personal surety approved by said
State Tax Commissioner in such penalty as the said Commissioner
may find to be sufficient to cover the tax liability of such person, but
in no event to be less than one thousand dollars. The State Tax
Commissioner, however, shall waive the bond requirement aforesaid
with respect to any person who may file a satisfactory contract or
agreement with the State Tax Commissioner that such person will
purchase for resale beer from manufacturers, bottlers or wholesalers
licensed in this State and from no one else. The State Tax Com-
missioner shall promptly notify the board of each such bond filed,
each such contract or agreement entered into, and each amendment,
alteration or cancellation thereof.

(e) On or before the tenth day of each month every person
manufacturing, bottling or selling any beer in Virginia shall file with
the State Tax Commissioner a report under oath on forms which
shall be prescribed by the State Tax Commissioner showing the
quantity of all beer manufactured, bottled and/or sold by such per-
sons during the preceding month, the amount of tax, if any, for which
such person is liable under the provisions of this act, and containing
such other information as the State Tax Commissioner may require;
providing that corporations licensed to sell wine and/or beer on dining
cars, buffet cars, club cars and/or boats shall have thirty days from
the end of each month within which to file the monthly reports
required by this subsection. At the same time such person shall pay
to the State Tax Commissioner all such excise taxes chargeable
against him under the provisions of this act on all such beer so manu-
factured and/or sold during the preceding month, unless such taxes
have been previously paid.

The provisions of this subsection as to the filing of such monthly
reports shall not be applicable to any person licensed hereunder to
sell beer at retail who purchased beer from manufacturers, bottlers
or wholesalers licensed in this State and from no one else, provided,
such person shall have duly filed with the State Tax Commissioner
the contract or agreement mentioned in the preceding subsection.

(f) The excise tax herein provided for shall not be chargeable
against any manufacturer, bottler or wholesaler on any beer shipped
out of this State by such manufacturer, bottler or wholesaler for re-
sale out of this State, provided evidence satisfactory to the State
Tax Commissioner be submitted to him in writing that such beer
was shipped out of this State by such manufacturer, bottler or whole-
saler for resale out of this State.

(¢) All monies collected by the State Tax Commissioner under
the provisions of this act shall be promptly paid into the general
fund of the State treasury.

(h) If any person licensed under the provisions of this act shall
give or furnish gratuitously to any person in Virginia any beer on
which the excise tax herein provided for has not been paid, such gift
or furnishing shall for the purpose of this section be considered a sale.

(i) This section, as hereby amended, shall be in force on and
after July first, nineteen hundred and forty.

Section 28. Method and Manner of Evidencing the Payment of
Excise Tax; Use of Stamps, Crowns and Lids; Refunds; Penalties;
Provisions to Make Increases in Rates of Excise Taxes Uniformly
Effective.—(a) The payment of the taxes imposed by the preceding
section shall be evidenced, as to containers other than bottles as
defined by this act, by the affixing of stamps to the original con-
tainers in which beer is placed, received, stored, shipped or handled,
and, as to containers consisting of bottles, as defined by this act, by
the affixing of crowns or lids to such containers in which beer is
placed, received, stored, shipped or handled. Stamps shall be affixed
in such manner that their removal will require continued applications
of steam or water.

(b) Except as may be otherwise provided herein, each manu-
facturer or bottler of beer in this State shall, within twenty-four
hours after the beer is placed in an original container or bottles, and
prior to delivery of any container of beer to any wholesaler, jobber,
retailer, distributor, or any other person whatsoever in this State,
affix the proper stamp, crown, or lid to each container and wherever
a stamp is used, cancel the stamp so affixed by writing or stamping
across the face thereof the name of such manufacturer or bottler,
and the date of such cancellation.

(c) Except as may be otherwise provided herein, and unless
such stamps, crowns or lids have been previously affixed, such stamps,
crowns or lids shall be affixed as herein provided by each wholesaler
in this State within twenty-four hours after such beer comes into the
possession of such wholesaler and prior to the delivery of any con-
tainer thereof to any retailer or other person in this State, and stamps
wherever used, shall be cancelled by writing or stamping across the
face thereof the name of such wholesaler and the date of such cancel-
lation.

(d) Each retailer in this State immediately upon the receipt of
any beer at his place of business, and prior to disposing of the same
in any way, shall affix such stamps, crowns and lids to each container
thereof unless such stamps, crowns or lids shall have been previously
affixed thereto, and wherever stamps are used, he shall cancel the
same by writing or stamping across the face thereof the name of such
retailer and the date of such cancellation.

(e) The State Tax Commissioner shall prescribe, prepare, furnish
and sell the stamps provided for in this section, in such denominations
and quantities as may be necessary, for the payment of the tax im-
posed by this act. The crowns and lids provided for in this section
shall be prescribed by the State Tax Commissioner, and under rules
and regulations prescribed by the State Tax Commissioner, they shall
be purchased by the manufacturer or other person, after the pay-
ment of the tax imposed by this act, only from such persons, firms
or corporations as may be designated as manufacturers of such
crowns and lids by the State Tax Commissioner. The State Tax
Commissioner is authorized to enter into contracts on behalf of the
State with one or more manufacturers for the manufacture, sale and
distribution of such crowns or lids, and shall require of such persons,
firms and corporations so manufacturing, selling and distributing
such crowns or lids a bond or bonds, with a company authorized to
do business in this State as surety, payable to the Commonwealth
of Virginia, in such penalty and upon such conditions as in the opinion
of the State Tax Commissioner will adequately protect the State.
The crowns and lids shall be manufactured, sold and distributed at
the cost of the taxpayer.

(f) At the time of delivering beer to any person, each manu-
facturer and wholesaler in this State shall make a true duplicate
invoice showing the date of delivery, the amount and value of each
shipment of beer delivered, and the name of the purchaser to whom
the delivery is made, and shall retain the same for a period of two
years, subject to the use and inspection of the Alcoholic Beverage
Control Board, the State Tax Commissioner, and their agents or
the agents of either of them.

(g) Persons operating boats, dining cars, buffet cars and club
cars upon or in which beer is sold shall not be required to evidence
the payment of the tax herein provided for by affixing stamps, crowns
or lids, as provided for in this section, but instead shall keep such
records of the sales of such beer in this Commonwealth as the State
Tax Commissioner shall prescribe and shall submit monthly reports
of such sales to the State Tax Commissioner upon a form prescribed
therefor by said State Tax Commissioner and shall pay the tax levied
ira section twenty-seven of this act at the time such reports are

ed.

(h) It is the intent and purpose of this section to require all
manufacturers:and other persons, except as herein provided, to affix
the stamps, crowns or lids provided for in this section to all original
containers in which beer is normally placed, prepared for market,
received, sold or handled before such beer is sold, offered for sale, or
held for sale within this State.

(i) Any manufacturer or other person, except as herein pro-
vided, who shall sell beer to wholesalers, retailers or consumers,
without affixing to the containers the stamps, crowns or lids required
by this act, and any person, except as herein provided, who shall pur-
chase, receive, transport, store or sell any beer in containers to which
the stamps, crowns or lids required by this act are not affixed, and
any retailer who shall sell any beer in bottled form bearing the official
crowns or lids at a price which renders insufficient the excise tax
already paid thereon as evidenced by such official crowns or lids
except as provided in subsection (t) of this section, shall be deemed
guilty of a misdemeanor, and, upon conviction thereof, shall be
punished by being fined not less than one hundred dollars nor more
than five hundred dollars, or by being confined in jail for a term not
exceeding six months, or by both such fine and confinement in jail
in the discretion of the jury, or of the justice or of the court trying
the case without a jury. In addition such person shall be liable for
the taxes due under this act with interest at the rate of twelve per
centum per annum from the date such taxes were due and payable.
The State Tax Commissioner shall have authority to assess said
taxes and interest and to cause the same to be collected in the same
manner provided for the collection of taxes generally.

(j) Manufacturers or other vendors of beer from without this
State shall affix the stamps, crowns or lids to original containers of
beer to be sold, offered for sale, held for sale, delivered, or transported
for delivery in this State.

(k) The State Tax Commissioner shall promulgate rules and
regulations to relieve manufacturers and bottlers of beer from the
liability to affix stamps, crowns or lids on such beer as is intended
to be shipped and is thereafter shipped out of this State by such
manufacturers and bottlers for resale out of this State.

(1) Any person who falsely or fraudulently makes, forges, alters
or counterfeits any stamps, crowns or lids prescribed by the State
Tax Commissioner under the provisions of this section, or causes or
procures to be falsely or fraudulently made, forged, altered or coun-
terfeited any such stamps, crowns or lids, or knowingly or wilfully
utters, passes or tenders as true any such false, forged, altered or
counterfeited stamps, crowns or lids, or uses more than once any
stamp, crown or lid provided for and required by this act, for the
purpose of evading the tax imposed under this act, or for the pur-
pose of aiding and abetting others to evade the tax imposed under
this act, shall be guilty of a felony, and, upon conviction thereof,
shall be punished by confinement in the penitentiary for not less
than two years nor more than five years.

(m) Whoever, being a retailer or wholesaler in this State, has
in his possession a container or containers of beer not bearing the
stamps, crowns or lids required to be affixed to each such container;
or fails to produce, upon demand by the State Tax Commissioner, or
the Alcoholic Beverage Control Board, invoices of all beer purchased
or received by him within two years prior to such demand, unless
upon satisfactory proof it is shown that such non-production is due
to providential or other causes beyond his control, shall be guilty
of a misdemeanor and upon conviction thereof be fined not less than
twenty-five dollars, nor more than one hundred dollars.

(n) Any person who shall fail, neglect or refuse to comply with
or shall violate any provision of this section, for which violation no
specific penalty is provided, or any of the rules and regulations pre-
scribed, adopted and promulgated by the State Tax Commissioner
under the provisions of this section, or who shall refuse to permit
the State Tax Commissioner, or the Alcoholic Beverage Control
Board, or their agents or the agents of either of them, to examine
his books, papers, invoices, and other records, his stock of beer in
and upon any premises where the same is manufactured, bottled,
stored, sold, offered for sale, or held for sale, shall be guilty of a mis-
demeanor, and, upon conviction thereof, shall be fined not less than
one hundred dollars nor more than five hundred dollars, or confined
in jail not more than six months, or both, in the discretion of the jury,
or of the justice, or of the court trying the case without a jury.

(0) The State Tax Commissioner is hereby charged with the
enforcement of the provisions of this section, and is hereby authorized
and empowered to prescribe, adopt, promulgate, and enforce rules
and regulations relating to any matter or thing pertaining to the
administration and enforcement of the provisions of this section and
the collection of taxes, penalties, and interest imposed by this act.

(p) The State Tax Commissioner is hereby authorized to pre-
scribe, adopt, promulgate and enforce rules and regulations relating
to the transportation of beer through this State and from points
outside of this State to points within this State, and to prescribe,
adopt, promulgate, and enforce rules and regulations reciprocal to
those of, or laws of, any other state or territory affecting the trans-
portation of beer manufactured in this State.

(q) The State Tax Commissioner may waive so much of sub-
section (e) of section twenty-seven of this act as he may regard un-
necessary for the efficient administration of this act.

(r) In the event that the method prescribed in this section for
the payment and collection of the taxes imposed by section twenty-
seven of this act shall become inoperative at any time than such
taxes shall be paid and collected as provided in section twenty-seven,
and in addition the State Tax Commissioner shall have authority and
it shall be his duty to assess and collect such back taxes as may be
due and payable but unpaid under the provisions of section twenty-
seven.

(s) Whenever it is proved to the satisfaction of the State Tax
Commissioner that any person has purchased and used stamps,
crowns, or lids upon beer that has been sold by him in such manner
as is exempt from the excise tax levied under section twenty-seven,
the State Tax Commissioner shall issue a certificate to said person
whereby said person or his assignee is entitled to obtain without
payment of the tax otherwise represented by said crowns and lids,
from the person, firm or corporation, designated therein as one of
the manufacturers of crowns or lids, an amount of crowns or lids
having the same aggregate tax value as the amount of tax represented
by said crowns or lids so used upon the exempt beer, and the State
Tax Commissioner shall issue and deliver without further cost, to
said person or his assignee an amount of stamps having the same
aggregate tax value as the amount of stamps so used by him upon
such exempt beer.

(t) In order that the increases in the rates of the excise taxes
levied by section twenty-seven of this act, as amended, may be made
uniformly effective on July first, nineteen hundred and forty, the
following provisions are hereby enacted:

(1) Every wholesaler and retailer of beer in this State shall file
with the State Tax Commissioner after July first, nineteen hundred
and forty, and before July fifteenth, nineteen hundred and forty, a
report under oath on forms which shall be prescribed by the State
Tax Commissioner which report shall state in detail such whole-
saler’s or retailer’s inventory of beer on which the excise tax is in-
creased by section twenty-seven of this act, as amended, on hand
and in transit to him as of the beginning of July first, nineteen hundred
and forty; and at the time of filing such report he shall pay to the
State Tax Commissioner the difference between the excise taxes
which have been already paid this State on such beer and the excise
taxes at the rates levied by section twenty-seven of this act, as
amended. Any wholesaler or retailer failing or refusing to file such
report and to pay such taxes within the time prescribed hereby, shall
be guilty of a misdemeanor, and on conviction thereof, shall be
punished accordingly; and, in addition, the State Tax Commissioner
shall proceed to collect such taxes by legal process.

(2) Every manufacturer and bottler of beer in this State and
every manutacturer, bottler and wholesaler ofr beer, without Uilis
State, to whom or on whose account any official crown or lid tax
certificate has been at any time issued before July first, nineteen
hundred and forty, or who has purchased or acquired at any time
before July first, nineteen hundred and forty, any tax stamps, shall
file with the State Tax Commissioner after July first, nineteen hundred
and forty, and before July fifteenth, nineteen hundred and forty, a
report under oath on forms which shall be prescribed by the State
Tax Commissioner which report shall give in detail the number and
description of each class of official crowns, lids and tax stamps for
use on beer on which the excise tax is increased by section twenty-
seven of this act, as amended, which such manufacturer, bottler or
wholesaler may have on hand or in transit to him as of the beginning
of July first, nineteen hundred and forty, and whether such official
crowns, lids and tax stamps be attached or unattached to containers;
and at the time of filing such report he shall pay to the State Tax
Commissioner the difference between the excise taxes which have
been already paid this State on account of such official crowns, lids
and tax stamps and the excise taxes at the rates levied by section
twenty-seven of this act, as amended. Any such manufacturer or
bottler in this State failing or refusing to file such report and to pay
such taxes within the time prescribed hereby, shall be guilty of a
misdemeanor, and on conviction thereof, shall be punished accord-
ingly; and in addition, the State Tax Commissioner shall proceed to
collect such taxes by legal process. Any such manufacturer, bottler
or wholesaler without this State failing or refusing to file such report
and to pay such taxes within the time prescribed hereby, shall not
be issued any official crown or lid tax certificate or permitted to
purchase any tax stamps so long as such manufacturer, bottler or
wholesaler may be in default, as aforesaid.

(u) This section, as hereby amended, shall be in force on and
after July first, nineteen hundred and forty; provided, however, that
the State Tax Commissioner shall have authority before that date,
to make provisions for the furnishing of stamps, crowns and lids
required herein.