<?xml version='1.0' encoding='utf-8'?>
<section article="gtg" article_name="Tax - General" number="2-108" title_number="2" title_name="Administration by Comptroller" subtitle_number="1" subtitle_name="General Duties">
  <text>If, in good faith and with reasonable grounds, the Comptroller, the Executive Director, or a peace officer of the State seizes contraband property or a conveyance used to transport contraband property under § 13–835 of this article, the Comptroller, the Executive Director, or peace officer shall have the immunity from liability described under § 5–523 of the Courts and Judicial Proceedings Article.</text>
</section>
