Maryland Statutes
Part IV - Other Prohibited Acts
Section 6-328 - Tax Evasion

(a)    A person may not:
        (1)    knowingly or willfully possess, transport, sell, offer for sale, or, on the person’s property, store or authorize storage of an alcoholic beverage on which the tax imposed by the Tax – General Article has not been paid;
        (2)    evade a tax imposed on an alcoholic beverage under the Tax – General Article;
        (3)    counterfeit a stamp or certificate required under this article or the Tax – General Article; or
        (4)    violate a regulation that the Comptroller or the Commission adopts under this article or the Tax – General Article.
    (b)    A person who violates this section is guilty of a misdemeanor and on conviction is subject to imprisonment not exceeding 5 years or a fine not exceeding $10,000 or both.

Structure Maryland Statutes