Md. Code, Tax-Gen. § 13-710

Current with changes from the 2024 Legislative Session

Section 13-710 - Seizure of illegally manufactured distilled spirits or mash

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.

Md. Code, TG § 13-710

Amended by 2023 Md. Laws, Ch. 450, Sec. 1, eff. 7/1/2023.