Unless authorized by a license, a person may not accept delivery of unstamped cigarettes. On receipt of a package of cigarettes, a retailer, subwholesaler, or vending machine operator immediately shall: 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 reject any unstamped or improperly stamped cigarettes by: returning them to the seller or consignor; or delivering them to a common carrier for return to the seller or consignor. 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. 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.