2013 Maryland Code
TAX - GENERAL
§ 13-1015 - Willful transportation of unstamped cigarettes [Effective until October 1, 2013.]


MD Tax-Gen Code § 13-1015 (2013) What's This?

§13-1015.

A person who willfully ships, imports, sells into or within, or transports within, this State cigarettes or other tobacco products on which the tobacco tax has not been paid in violation of Title 12 of this article or § 16-219, § 16-222, § 16.5-215, or § 16.5-216 of the Business Regulation Article is guilty of a felony and, on conviction, is subject to a fine not exceeding $50 for each carton of cigarettes or each package of other tobacco products transported or imprisonment not exceeding 2 years or both.

§ 13-1015 - Willful transportation of unstamped cigarettes [Effective October 1, 2013].

(a) In general. -- A person who willfully ships, imports, sells into or within, or transports within, this State cigarettes or other tobacco products on which the tobacco tax has not been paid in violation of Title 12 of this article or § 16-219, § 16-222, § 16.5-215, or § 16.5-216 of the Business Regulation Article is guilty of a felony and, on conviction, is subject to the penalties set forth in subsections (b) and (c) of this section.

(b) Fines. --

(1) For a first violation, a person is subject to a mandatory fine of $ 150 for each carton of cigarettes or each package of other tobacco products transported.

(2) For each subsequent violation, a person is subject to a mandatory fine of $ 300 for each carton of cigarettes or each package of other tobacco products transported.

(c) Additional penalties. -- In addition to the mandatory fine set forth in subsection (b) of this section, for a first or subsequent violation, a person may be subject to imprisonment not exceeding 2 years.

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