Maryland Tax - General Section 5-304

      (a)      A person who sells or delivers beer into Garrett County shall pay the Garrett County beer tax authorized under § 5-102(c)(1)(ii) of this title:

            (1)      to the county liquor control board before the person sells or delivers the beer for consumption in the county; and

            (2)      by a method other than by tax stamps and in the manner that the county liquor control board requires.

      (b)      Garrett County shall use the Garrett County beer tax revenue for general county purposes.