In the event any package of cigarettes is found in the possession of a seller without
the proper stamps being affixed thereto or without authorized printed markings of
a meter machine thereon, and the seller shall be unable to submit evidence establishing
that he received such package within the immediately preceding 48 hours, and that
he has not offered the same for sale, the presumption shall be that such package is
being kept by such seller in violation of the provisions of this division, and shall
subject him to the penalties hereinafter provided.
(Tax Code 1941, § 133(11))
