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2018 Maryland Code
Tax - General
Title 13 - Procedure
Subtitle 7 - Penalties
§ 13-710. Seizure of illegally manufactured distilled spirits or mash
Universal Citation: MD Tax-Gen Code § 13-710 (2018)
- 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.
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