Md. Code Ann., Tax-Gen. § 13-710
Seizure of illegally manufactured distilled spirits or mash
Effective Jul 1, 2023Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 1988, c. 110, § 1; Acts 2023, c. 450, § 1, eff. July 1, 2023.State of Maryland
- (1) all distilled spirits seized; or
- (2) the potential quantity of distilled spirits that may be manufactured from the quantity of mash seized.
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:
Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 1988, c. 110, § 1; Acts 2023, c. 450, § 1, eff. July 1, 2023.
Formerly Art. 2B, § 132.