<?xml version='1.0' encoding='utf-8'?>
<section article="gab" article_name="Alcoholic Beverages and Cannabis" number="6-328" title_number="6" title_name="Forfeitures; Enforcement; Prohibited Acts; Penalties" subtitle_number="3" subtitle_name="Prohibited Acts">
  <level label="a">
    <text>A person may not:</text>
    <level label="1">
      <text>knowingly or willfully possess, transport, sell, offer for sale, or, on the person’s property, store or authorize storage of an alcoholic beverage on which the tax imposed by the Tax – General Article has not been paid;</text>
    </level>
    <level label="2">
      <text>evade a tax imposed on an alcoholic beverage under the Tax – General Article;</text>
    </level>
    <level label="3">
      <text>counterfeit a stamp or certificate required under this article or the Tax – General Article; or</text>
    </level>
    <level label="4">
      <text>violate a regulation that the Comptroller or the Executive Director adopts under this article or the Tax – General Article.</text>
    </level>
  </level>
  <level label="b">
    <text>A person who violates this section is guilty of a misdemeanor and on conviction is subject to imprisonment not exceeding 5 years or a fine not exceeding $10,000 or both.</text>
  </level>
</section>
