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Statutes Text

Article - Alcoholic Beverages


    (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 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.