Maryland Code, Alcoholic Beverages and Cannabis § 2-148

(1) ensure that all containers of wine shipped directly to a consumer in the State are conspicuously labeled with:

(2) report to the Comptroller and the Executive Director information about the direct wine shipper's wine shipments, in a manner that the Comptroller and the Executive Director determine;

(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 and calculate the taxes as if the sale were made in the State;

(5) maintain for 3 years complete and accurate records of all information needed to verify compliance with this part;

(6) allow the Comptroller and the Executive Director to perform an audit of the direct wine shipper's records on request; and

(7) consent to the jurisdiction of the Comptroller, the Executive Director, or other State unit and the State courts concerning enforcement of this section and any related law.

(1) ship more than 18 9-liter cases of wine each year to a single delivery address; or

(2) cause wine to be delivered on Sunday to an address in the State.