If any package of cigarettes is found in the possession of a seller without proper stamps or authorized printed markings thereon, and the seller is unable to submit evidence establishing that he/she received such packages, containers or items within the immediately preceding 48 hours, and that he/she has not offered the same for sale, then it shall be presumed that such packages, containers, or items are being kept in violation of the provisions of this subchapter, and the seller shall be subject to the tax and a penalty in the amount of 50% thereof, even though such seller is also an agent.
(Ord. passed 5- -2022)