(a) Unless authorized by a license, a person may not accept delivery of unstamped cigarettes.
(b) 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) (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.