(a) A person may not:
(1) knowingly or willfully possess, transport, sell, offer for sale, or, on the person’s property, store or authorize storage of an alcoholic beverage on which the tax imposed by the Tax – General Article has not been paid;
(2) evade a tax imposed on an alcoholic beverage under the Tax – General Article;
(3) counterfeit a stamp or certificate required under this article or the Tax – General Article; or
(4) violate a regulation that the Comptroller or the Executive Director adopts under this article or the Tax – General Article.
(b) A person who violates this section is guilty of a misdemeanor and on conviction is subject to imprisonment not exceeding 5 years or a fine not exceeding $10,000 or both.