A direct wine deliverer shall: ensure that any container containing wine delivered directly to a consumer in the State is: conspicuously labeled with: the name of the manufacturer; the name and address of the consumer who is the intended recipient; and the words “Contains Alcohol: Signature of Person at Least 21 Years of Age Required for Delivery”; and commercially sealed by the manufacturer; report to the Executive Director information about the deliveries, in a manner that the Executive Director determines; file a quarterly tax return in accordance with § 5–201(d) of the Tax – General Article; pay quarterly to the Comptroller all sales taxes and excise taxes due on sales to consumers in the State; maintain for 3 years complete and accurate records of all information needed to verify compliance with this part; and allow the Comptroller or the Executive Director to perform an audit of the permit holder’s records on request. The holder of a direct wine delivery permit may not cause more than 18 9–liter cases of wine to be delivered to a single address in a single calendar year.