WILLIAM DONALD SCHAEFER, Governor                       Ch. 2

(A)  ALCOHOLIC BEVERAGE TAX.

A PERSON WHO VIOLATES ANY PROVISION OF TITLE 5 OF THIS
ARTICLE FOR WHICH THERE IS NO SANCTION PROVIDED, EXCEPT
SUSPENSION OR REVOCATION OF A LICENSE OR PERMIT, IS GUILTY OF A
MISDEMEANOR AND, ON CONVICTION, IS SUBJECT TO A FINE NOT
EXCEEDING $1,000 OR IMPRISONMENT NOT EXCEEDING 2 YEARS OR BOTH.

(B)  BOXING AND WRESTLING TAX.

A PERSON WHO VIOLATES ANY PROVISION OF TITLE 6 OF THIS
ARTICLE FOR WHICH THERE IS NO SANCTION PROVIDED IS GUILTY OF A
MISDEMEANOR AND, ON CONVICTION, IS SUBJECT TO A FINE NOT
EXCEEDING $100.

REVISOR'S NOTE: This section is new language that repeats
the provisions of present Art. 2B, § 200 that relate
to violations of Title 5 generally.

Subsection (b) of this section is new language that
repeats the provisions of present Art. 56, § 125, as
that section relates to the boxing and wrestling tax
imposed under Title 6 of this article.

Defined terms: "Alcoholic beverage tax" § 1-101
"Boxing and wrestling tax" § 1-101
"Person" § 1-101

13-1021. VIOLATION OF ALCOHOLIC BEVERAGE TAX REGULATION.

A PERSON WHO VIOLATES A REGULATION ADOPTED BY THE
COMPTROLLER TO CARRY OUT THE PROVISIONS OF TITLE 5 OF THIS
ARTICLE 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.

REVISOR'S NOTE: This section is new language that repeats
the provisions of present Art. 2B, § 202A that relate
to violation of regulations.

The Tax - General Article Review Committee notes, for
consideration of the General Assembly, that the
current law fails to designate whether the offense in
this section is a felony or a misdemeanor. The General
Assembly may wish to make that designation.

Defined terms: "Comptroller" § 1-101
"Person" § 1-101

13-1022. FAILURE TO TAKE ACTION REQUIRED BY COMPTROLLER.

A PERSON WHO WILLFULLY FAILS TO TAKE ANY ACTION THAT THE
COMPTROLLER REQUIRES UNDER § 10-905 OR § 13-302 OF THIS ARTICLE
IS GUILTY OF A MISDEMEANOR AND, ON CONVICTION, IS SUBJECT TO A

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