Section 6-328 - Tax evasion(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.Amended by 2023 Md. Laws, Ch. 450, Sec. 1, eff. 7/1/2023.Amended by 2020 Md. Laws, Ch. 360, Sec. 1, eff. 6/1/2020.Amended by 2020 Md. Laws, Ch. 359, Sec. 1, eff. 6/1/2020.Renumbered as § -6-328by 2016 Md. Laws, Ch. 564, Sec. 1, eff. 7/1/2016.Added by 2016 Md. Laws, Ch. 41, Sec. 2, eff. 7/1/2016.