Presumption arising from possession of unstamped tobacco products.
If any person, firm or corporation who is not a regularly licensed dealer
in tobacco products shall have in his possession within the state more
than 30 packages of unstamped cigarettes or more than one box of unstamped
cigars, such possession shall be presumed to be for the purpose of evading
the payment of the taxes due thereon.
(Acts 1945, No. 368, p. 593, §2.)