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.
Structure Maryland Statutes
Subtitle 10 - Crimes and Offenses
Section 13-1001 - Willful Failure to File Return
Section 13-1002 - Willfully Filing False Return
Section 13-1003 - Willfully Making False Statement or Misleading Omission
Section 13-1005 - Willful Failure to Pay Admissions and Amusement Tax or Boxing and Wrestling Tax
Section 13-1006 - Willful Failure to Collect or Pay Over Sales and Use Tax
Section 13-1007 - Violations of Income Tax Withholding Requirements
Section 13-1008 - Willful Failure to Keep Records
Section 13-1009 - Evasion of Alcoholic Beverage Tax
Section 13-1010 - Willful Evasion of Sales and Use Tax
Section 13-1011 - Counterfeiting Alcoholic Beverage Tax Stamps
Section 13-1012 - False Tobacco Tax Stamps; Unauthorized Use or Purchase of Stamps
Section 13-1015 - Willful Transportation of Unstamped Cigarettes
Section 13-1016 - Engaging in Business Without Sales and Use Tax License
Section 13-1017 - Holding Out to Public That Vendor Assumes or Absorbs Sales and Use Tax
Section 13-1018 - Unlawful Disclosure by Current or Former Government Personnel
Section 13-1019 - Unlawful Disclosure of Income Tax Return Preparer
Section 13-1021 - Violation of Alcoholic Beverage Tax Regulation
Section 13-1022 - Failure to Take Action Required by Comptroller
Section 13-1023 - Negligent Failure to Provide Information
Section 13-1024 - Willful Failure to Provide Information
Section 13-1025 - Assaulting Tax Collector or Bidder
Section 13-1026 - Negligent Failure of Governmental Officer or Employee to Perform Duty
Section 13-1027 - Willful Failure of Governmental Officer or Employee to Perform Duty
Section 13-1029 - Violation of Motor Fuel Tax Provisions
Section 13-1030 - False or Fraudulent Claims for Refunds of Motor Fuel Tax
Section 13-1031 - Engaging in Motor Fuel Business Without a License