2021 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.