2020 Maryland Statutes
Tax - General
Title 13 - Procedure
Subtitle 8 - Collections
Part VI - Seizure of Property
Section 13-835 - Seizure
(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.