Md. Code, Alcoholic Beverages and Cannabis § 26–1709

(a) Subject to subsection (b) of this section, if a transfer and issuance of a license is sought, the Board may approve the transfer, but condition the actual issuance of the license to the transferee on verification:

(1) of payment of all undisputed taxes payable by the transferor to the Comptroller or the county; or

(2) that payment of the taxes described in item (1) of this subsection has been provided for in a manner satisfactory to the governmental unit responsible for collection.

(b) If the license of the transferor was issued on behalf of a corporation, club, or other entity, the verification requirements specified in subsection (a) of this section apply to undisputed taxes payable by each owner or principal of the entity.