(a)   Authorized employees of the Field Enforcement Bureau of the
Comptroller's Office:
    (1)   shall be individuals who are sworn police officers; and
    (2)   have all the powers, duties, and responsibilities of a peace officer
for the purpose of enforcing the laws pertaining to:
      (i)   alcoholic beverage tax;
      (ii)   tobacco tax;
      (iii)   motor fuel tax;
      (iv)   motor carrier tax;
      (v)   motor fuel and lubricants; and
      (vi)   transient vendors within the meaning of Subtitle 20A of Title 17 of the
Business Regulation Article.
  (b)   (1)   The Department of State Police shall help the Field Enforcement Bureau
in enforcing the motor carrier tax, motor fuel tax and motor fuel and
lubricants laws.
    (2)   The Comptroller shall pay the salaries and expenses of all Department
of State Police staff assigned to the Field Enforcement Bureau.
  (c)   (1)   (i)   Except for the Sheriff, constables and bailiffs of Baltimore County,
each law enforcement officer shall enforce the alcoholic beverage tax
and tobacco tax laws.
      (ii)   A State's Attorney or other prosecutor may prosecute alleged
violations of the alcoholic beverage tax or tobacco tax laws.
    (2)   The Field Enforcement Bureau:
      (i)   shall advise a State's Attorney and law enforcement officers about
enforcement problems; and
      (ii)   otherwise may work cooperatively with law enforcement officers and
prosecutors to carry out the duties of the unit.
    (3)   This subsection does not restrict the appropriation of money by a
political subdivision of the State to aid in the enforcement of the
alcoholic beverage tax and tobacco tax laws.
  (d)   (1)   Each unit of the State government shall cooperate with the
Comptroller's Office by making available, on request, any information
in the unit's possession as may be of assistance in the administration
and enforcement of the motor carrier tax, motor fuel tax, and motor
fuel and lubricants laws.
    (2)   The Field Enforcement Bureau shall cooperate with and help the federal
government, other states, and local governments and law enforcement
personnel of those jurisdictions to enforce the motor carrier tax,
motor fuel tax, and motor fuel and lubricants laws.
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