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
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.
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.