Maryland Tax - General Section 13-710

      If the Comptroller 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.