{"data":{"id":"us-md/md.-code-tax-general-13-710","jurisdiction":"us-md","citation":"Md. Code, Tax - General § 13–710","heading":"","body":"If the Comptroller, the Executive Director, 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:\n(1) all distilled spirits seized; or\n(2) the potential quantity of distilled spirits that may be manufactured from the quantity of mash seized.","path":["Article - Tax - General"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg\u0026section=13-710","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:18Z","sha256":"ab1ec5b3b3a28a60db8f8da1705b0822b4823c2a5ecd77c54ec4974818021419","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-general-13-709","next":"us-md/md.-code-tax-general-13-711"},"notice":"GroundRules: Original legal text. Not legal advice."}