Field Enforcement Division

General Information

The Comptroller's Office is responsible for enforcing the state's revenue laws relating to alcoholic beverages, tobacco, motor fuels, business licenses and the sales and use tax for individuals and businesses. 

Enforcement Agents combat the illegal smuggling of untaxed cigarettes by conducting investigations, arresting violators and making sure retail businesses are licensed properly and complying with record keeping regulations.

Field Inspectors also monitor the transportation and storage of motor fuel, and verify that retail locations are complying with regulations governing pricing, labeling and registration. Fuel samples are also collected and tested at the division's Petroleum Testing Laboratory in Jessup to ensure quality standards. Any sub-standard product is removed from the marketplace until the problem is corrected.

Jeffrey A. Kelly, Director

Quick Links on the Maryland Taxes Web Site


The vision of the Field Enforcement Division is to maximize a culture of compliance with the revenue and business laws and regulations of the state by being adaptable to statutory changes and product evolution, employing modern technology, and advancing state-wide consistency in enforcement.

Mission Statement

The mission of the Field Enforcement Division is to protect state revenues, taxpayers and consumers, and to offer interpretation and guidance to select industries through a program of inspection, education, analyses, and enforcement to ensure compliance with state laws and regulations.



We value the spirit of professionalism with integrity, having a clear sense of commitment, perspective, openness, and direction developed by creating an environment that encourages teamwork, innovation, and self-appraisal. Our professional attitude is devoted to quality, timeliness, and reliability in our personal service to the community.


We are committed to efficient, accurate, and precise use of our resources in service to our constituency and our colleagues while demonstrating fiscal responsibility. We hold ourselves accountable for our actions, are willing to admit our mistakes, and are determined to garner the support and trust of all.


We value the spirit of excellence, striving to provide an exceptional level of service, demonstrating the best of our abilities and intentions and, in doing so, earning the respect and confidence of our community. Courageously carrying out our duties and being committed to constant improvement of our organization, we will not in rest upon the laurels of the past.

Our Organization

Organization Chart