§ 13-1013. Fines and penalties for willful possession, sale, or offer to sell untaxed alcoholic...
West's Annotated Code of MarylandTax-General
MD Code, Tax - General, § 13-1013
§ 13-1013. Fines and penalties for willful possession, sale, or offer to sell untaxed alcoholic beverages
A person who willfully possesses, transports, sells, offers for sale, or allows storage on that person's property of any alcoholic beverage that is subject to the alcoholic beverage tax and on which the tax has not been paid is guilty of a crime and, on conviction, is subject to a fine not exceeding $10,000 or imprisonment not exceeding 5 years or both.
Credits
Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989.
MD Code, Tax - General, § 13-1013, MD TAX GENERAL § 13-1013
Current through legislation effective through April 9, 2023, from the 2024 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
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