§ 13-710
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/md/tax-general/13-710A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§13–710.
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.