Md. Code, Criminal Law § 13-2504

(a) (1) In accordance with paragraph (2) of this subsection, a principal officer of a licensee shall file a report under oath with the sheriff on the form that the sheriff provides.

(2) (i) A licensee that is issued a license for a period of less than 1 year shall file the report within 15 days after the date that the license expires.

(ii) A licensee that is issued a license for a period of 1 year shall file:

1. a semiannual report on or before January 31 of the licensing year; and

2. an annual report within 30 days after the date that the license expires.

(3) (i) A licensee also shall keep a weekly report in the form that the sheriff requires.

(ii) The weekly report shall be completed under oath.

(iii) The weekly report is subject to audit at a reasonable hour by:

1. the sheriff;

2. the State’s Attorney for the county; or

3. a representative of the sheriff or the State’s Attorney.

(b) The report that a licensee submits to the sheriff shall:

(1) state whether the authorized activities were conducted:

(i) on the dates and at the location stated in the application; and

(ii) by the regular members of the licensee without the assistance of gaming professionals;

(2) report the amount of the proceeds obtained from the licensed activities;

(3) report the disbursements made in connection with the licensed activities; and

(4) state that the licensee has not paid a fee for the rental of premises on which the game was conducted to:

(i) itself;

(ii) a trustee of the licensee;

(iii) a committee of the licensee; or

(iv) any organization with the same members or substantially the same members as the licensee.