(a) (1) On written request of the Comptroller, each person, including a common carrier, that transports alcoholic beverages in the State in interstate or intrastate commerce shall report all consignments or deliveries of alcoholic beverages for the period that the Comptroller specifies.

(2) The reports shall be under oath and on the form that the Comptroller requires.

(b) If required by the Comptroller, the reports shall state:

(1) the name and address of the person to whom the delivery has been made;

(2) the name and address of the original consignee, if alcoholic beverages have been delivered to any person other than the originally named consignee;

(3) the point of origin;

(4) the point of delivery;

(5) the date of delivery;

(6) (i) the number and initials of each car, if the alcoholic beverages are shipped by rail;

(ii) the name of the water vessel, if the alcoholic beverages are shipped by water;

(iii) the license number of each truck, if the alcoholic beverages are shipped by truck; or

(iv) the manner in which the delivery was made, if the delivery is by other means;

(7) each kind of alcoholic beverages contained in the shipment and the number of gallons of each kind; and

(8) any other information relative to shipments that the Comptroller requires.

(c) This section does not authorize:

(1) the consignment of alcoholic beverages from outside the State to a person within the State other than:

(i) the holder of a permit, manufacturer’s license, or wholesaler’s license; or

(ii) a consumer under Title 2, Subtitle 1, Part V of this article; or

(2) the consignment of alcoholic beverages from within the State to a person outside the State not authorized to receive the consignment under the law governing the point of destination.