Md. Code Ann., Alc. Bev. & Cannabis § 6-328
Tax evasion
Effective Jul 1, 2023Added as Alcoholic Beverages 6-327 by Acts 2016, c. 41, § 2, eff. July 1, 2016. Renumbered as Alcoholic Beverages § 6-328 by Acts 2016, c. 564, § 1, eff. July 1, 2016. Amended by Acts 2020, c. 359, § 1, eff. June 1, 2020; Acts 2020, c. 360, § 1, eff. June 1, 2020; Acts 2023, c. 450, § 1, eff. July 1, 2023.State of Maryland
(a) A person may not:
- (1) knowingly or willfully possess, transport, sell, offer for sale, or, on the person's property, store or authorize storage of an alcoholic beverage on which the tax imposed by the Tax--General Article has not been paid;
- (2) evade a tax imposed on an alcoholic beverage under the Tax--General Article;
- (3) counterfeit a stamp or certificate required under this article or the Tax--General Article; or
- (4) violate a regulation that the Comptroller or the Executive Director adopts under this article or the Tax--General Article.
- (b) A person who violates this section is guilty of a misdemeanor and on conviction is subject to imprisonment not exceeding 5 years or a fine not exceeding $10,000 or both.
Added as Alcoholic Beverages 6-327 by Acts 2016, c. 41, § 2, eff. July 1, 2016. Renumbered as Alcoholic Beverages § 6-328 by Acts 2016, c. 564, § 1, eff. July 1, 2016. Amended by Acts 2020, c. 359, § 1, eff. June 1, 2020; Acts 2020, c. 360, § 1, eff. June 1, 2020; Acts 2023, c. 450, § 1, eff. July 1, 2023.