There is a newer version of the Maryland Code
2013 Maryland Code
TAX - GENERAL
§ 12-305 - Prohibited acts
MD Tax-Gen Code § 12-305 (2013) What's This?
§12-305.
(a) Unless otherwise authorized under this title, a person may not possess, sell, or attempt to sell unstamped cigarettes in the State.
(b) A person may not make, cause to be made, or procure an altered or counterfeited tax stamp.
(c) A person may not knowingly or willfully use, transfer, or possess an altered or counterfeited tax stamp.
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