2018 Maryland Code
Tax - General
Title 12 - Tobacco Tax
Subtitle 3 - Tax Payment
§ 12-305. Prohibited acts
(a) Possession or sale of unstamped cigarettes. -- Unless otherwise authorized under this title, a person may not possess, sell, or attempt to sell unstamped cigarettes in the State.
(b) False tax stamps. -- A person may not make, cause to be made, or procure an altered or counterfeited tax stamp.
(c) Use or possession of false tax stamps. -- A person may not knowingly or willfully use, transfer, or possess an altered or counterfeited tax stamp.