State Codes and Statutes
Statutes > Maryland > Tax-general > Title-13 > Subtitle-7 > 13-710§ 13-710. Seizure of illegally manufactured distilled spirits or mash.
If the Comptroller 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.
[An. Code 1957, art. 2B, § 132; 1988, ch. 2, § 1; ch. 110, § 1.]
