§ 13–710
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Gen. § 13-710 (2026)
Title 13. Procedure
Subtitle 7. Penalties
§ 13–710LinkCopy Citation
If the Comptroller, the Executive Director, or any police officer seizes distilled spirits or mash in connection with an arrest of a person for the unlawful manufacture of distilled spirits in the State, on conviction of the person, the Comptroller shall assess a penalty of $5 for each 100 proof gallon on:
(1)
all distilled spirits seized; or
(2)
the potential quantity of distilled spirits that may be manufactured from the quantity of mash seized.