# Tax - General (GTG)

## Title 13. Procedure

### Subtitle 8. Collections

#### Section 13-842

A person who possessed contraband alcoholic beverages, contraband tobacco products, or contraband motor fuel that are seized and sold under this section is not relieved from any penalty under this title.

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Md. Code Ann., Tax-Gen. (as displayed at mgaleg.maryland.gov, October 16, 2026)