Md. Code, Tax - General § 13-710
This is the official text of Md. Code, Tax - General § 13-710, part of Maryland’s Code, Tax - General — governs state taxation.
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§13–710.
Official statutory text
If the Comptroller, the Executive Director, 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.
(1) all distilled spirits seized; or
(2) the potential quantity of distilled spirits that may be manufactured from the quantity of mash seized.
Status: in_force · Read it on the official government site
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