(a) A person who transports cigarettes by vehicle on a public road shall have in the vehicle a delivery ticket or invoice that states:
(1) the name and address of the seller or consignor;
(2) the name and address of a buyer or consignee who is:
(i) a person in the State authorized by Title 12 of the Tax – General Article to hold unstamped cigarettes on which the tobacco tax has not been paid; or
(ii) a person in another jurisdiction authorized to hold cigarettes on which the tax imposed by that jurisdiction has not been paid; and
(3) the quantity and brands of the cigarettes that are being transported.
(b) The Comptroller by regulation may require a common carrier that brings cigarettes into the State to submit to the Comptroller a copy of any freight bill relating to the cigarette shipment.