WILLIAM DONALD SCHAEFER, Governor

Ch. 2

AUTHORIZED EMPLOYEES OF THE ALCOHOL AND TOBACCO TAX
ENFORCEMENT UNIT OF THE COMPTROLLER'S OFFICE:

(1)  SHALL BE INDIVIDUALS WHO ARE SWORN POLICE
OFFICERS; AND

(2)  HAVE ALL THE POWERS, DUTIES, AND RESPONSIBILITIES
OF A PEACE OFFICER FOR THE PURPOSE OF ENFORCING THE ALCOHOLIC
BEVERAGE TAX AND TOBACCO TAX LAWS.

(B)  STATE POLICE ASSISTANCE.

(1)  THE MARYLAND STATE POLICE SHALL HELP THE MOTOR
VEHICLE FUEL TAX AND FRAUD ENFORCEMENT UNIT IN ENFORCING THE
MOTOR CARRIER TAX AND MOTOR FUEL TAX LAWS.

(2)  THE COMPTROLLER SHALL PAY THE SALARIES AND
EXPENSES OF ALL MARYLAND STATE POLICE STAFF ASSIGNED TO THE MOTOR
VEHICLE FUEL TAX AND FRAUD ENFORCEMENT UNIT.

(C)  LAW ENFORCEMENT OFFICERS AND PROSECUTORS.

(1)  (I) EXCEPT FOR THE SHERIFF, CONSTABLES AND
BAILIFFS OF BALTIMORE COUNTY, EACH LAW ENFORCEMENT OFFICER SHALL
ENFORCE THE ALCOHOLIC BEVERAGE TAX AND TOBACCO TAX LAWS; AND

(II) A STATE'S ATTORNEY OR OTHER PROSECUTOR MAY
PROSECUTE ALLEGED VIOLATIONS OF THE ALCOHOLIC BEVERAGE TAX OR
TOBACCO TAX LAWS.

(2)  THE ALCOHOL AND TOBACCO TAX ENFORCEMENT UNIT:

(I)  SHALL ADVISE A STATE'S ATTORNEY AND LAW
ENFORCEMENT OFFICERS ABOUT ENFORCEMENT PROBLEMS; AND

(II)  OTHERWISE MAY WORK COOPERATIVELY WITH LAW
ENFORCEMENT OFFICERS AND PROSECUTORS TO CARRY OUT THE DUTIES OF
THE UNIT.

(3)  THIS SUBSECTION DOES NOT RESTRICT THE
APPROPRIATION OF MONEY BY A POLITICAL SUBDIVISION OF THE STATE TO
AID IN THE ENFORCEMENT OF THE ALCOHOLIC BEVERAGE TAX AND TOBACCO
TAX LAWS.

(D)  OTHER UNITS AND JURISDICTIONS.

(1)  EACH UNIT OF THE STATE GOVERNMENT SHALL COOPERATE
WITH THE MOTOR VEHICLE FUEL TAX DIVISION OF THE COMPTROLLER'S
OFFICE BY MAKING AVAILABLE, ON REQUEST, ANY INFORMATION IN THE
UNIT'S POSSESSION AS MAY BE OF ASSISTANCE IN THE ADMINISTRATION
AND ENFORCEMENT OF THE MOTOR CARRIER TAX LAWS.

(2)  THE MOTOR VEHICLE FUEL TAX AND FRAUD ENFORCEMENT
UNIT SHALL COOPERATE WITH AND HELP THE FEDERAL GOVERNMENT, OTHER

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