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§ 13-710. Seizure of illegally manufactured distilled spirits or mash

West's Annotated Code of MarylandTax-GeneralEffective: July 1, 2023

West's Annotated Code of Maryland
Tax-General (Refs & Annos)
Title 13. Procedure (Refs & Annos)
Subtitle 7. Penalties (Refs & Annos)
Effective: July 1, 2023
MD Code, Tax - General, § 13-710
§ 13-710. Seizure of illegally manufactured distilled spirits or mash
Currentness
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.

Credits

Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 1988, c. 110, § 1; Acts 2023, c. 450, § 1, eff. July 1, 2023.
Formerly Art. 2B, § 132.
MD Code, Tax - General, § 13-710, MD TAX GENERAL § 13-710
Current through legislation effective through July 1, 2024, from the 2024 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
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