Maryland Code, TAX – GENERAL 13-710
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Terms Used In Maryland Code, TAX - GENERAL 13-710
- Arrest: Taking physical custody of a person by lawful authority.
- Conviction: A judgement of guilt against a criminal defendant.
- Person: includes an individual, receiver, trustee, guardian, personal representative, fiduciary, representative of any kind, corporation, partnership, business trust, statutory trust, limited liability company, firm, association, or other nongovernmental entity. See
- state: means :
(1) a state, possession, territory, or commonwealth of the United States; or
(2) the District of Columbia. See
If the Comptroller 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.