§2–148.1.

    (a)    A direct wine deliverer shall:

        (1)    ensure that any container containing wine delivered directly to a consumer in the State is:

            (i)    conspicuously labeled with:

                1.    the name of the manufacturer;

                2.    the name and address of the consumer who is the intended recipient; and

                3.    the words “Contains Alcohol: Signature of Person at Least 21 Years of Age Required for Delivery”; and

            (ii)    commercially sealed by the manufacturer;

        (2)    report to the Executive Director information about the deliveries, in a manner that the Executive Director determines;

        (3)    file a quarterly tax return in accordance with § 5–201(d) of the Tax – General Article;

        (4)    pay quarterly to the Comptroller all sales taxes and excise taxes due on sales to consumers in the State;

        (5)    maintain for 3 years complete and accurate records of all information needed to verify compliance with this part; and

        (6)    allow the Comptroller or the Executive Director to perform an audit of the permit holder’s records on request.

    (b)    The holder of a direct wine delivery permit may not cause more than 18 9–liter cases of wine to be delivered to a single address in a single calendar year.