Maryland Code, Alcoholic Beverages and Cannabis § 2-148.1

(1) ensure that any container containing wine delivered directly to a consumer in the State is:

(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.