(a) A direct wine deliverer shall:
(1) ensure that any container containing wine delivered directly to a consumer in the State is:
(i) conspicuously labeled with:
1. the name of the manufacturer;
2. the name and address of the consumer who is the intended recipient; and
3. the words “Contains Alcohol: Signature of Person at Least 21 Years of Age Required for Delivery”; and
(ii) commercially sealed by the manufacturer;
(2) report to the Executive Director information about the deliveries, in a manner that the Executive Director determines;
(3) file a quarterly tax return in accordance with § 5–201(d) of the Tax – General Article;
(4) pay quarterly to the Comptroller all sales taxes and excise taxes due on sales to consumers in the State;
(5) maintain for 3 years complete and accurate records of all information needed to verify compliance with this part; and
(6) allow the Comptroller or the Executive Director to perform an audit of the permit holder’s records on request.
(b) The holder of a direct wine delivery permit may not cause more than 18 9–liter cases of wine to be delivered to a single address in a single calendar year.