Section 5-103 - Presumption of taxability; contraband alcoholic beverage; burden of proof(a) A rebuttable presumption exists that any alcoholic beverage in the State is subject to the alcoholic beverage tax.(b) An alcoholic beverage on which the alcoholic beverage tax is not paid is a contraband alcoholic beverage if it is delivered, possessed, sold, or transported in the State in a manner that is not authorized:(2) under the Alcoholic Beverages Article.(c) The person who possesses an alcoholic beverage has the burden of proving that the alcoholic beverage is not subject to the alcoholic beverage tax.