Maryland Tax - General Section 13-835

      (a)      The Comptroller or a peace officer of the State may:

            (1)      seize contraband alcoholic beverages or contraband tobacco products in the State without a warrant;

            (2)      stop and search a conveyance in the State if the Comptroller or officer knows or has reason to suspect that the conveyance is being used to transport in the State contraband tobacco products having a retail value of $100 or more or contraband alcoholic beverages; and

            (3)      seize a conveyance being used in the State to transport contraband alcoholic beverages or contraband tobacco products.

      (b)      A police officer of the State may:

            (1)      seize any contraband motor fuel in the State without a warrant;

            (2)      stop and search a conveyance in the State for contraband motor fuel if the officer has probable cause to believe that the conveyance is being used to carry contraband motor fuel in the State; and

            (3)      seize a conveyance being used to transport contraband motor fuel.