2018 Maryland Code
Tax - General
Title 13 - Procedure
Subtitle 10 - Crimes and Offenses
§ 13-1012. False tobacco tax stamps; unauthorized use or purchase of stamps
(a) False tobacco tax stamps. -- A person who willfully makes, causes to be made, or procures an altered or counterfeited tobacco tax stamp in violation of § 12-305 of this article is guilty of a misdemeanor and, on conviction, is subject to a fine not exceeding $ 5,000 or imprisonment not exceeding 5 years or both.
(b) Unauthorized use. --
(1) A person who willfully uses, transfers, or possesses an altered or counterfeited tobacco tax stamp in violation of § 12-305 of this article is guilty of a misdemeanor and, on conviction, is subject to a fine not exceeding $ 5,000 or imprisonment not exceeding 5 years or both.
(2) A person who uses a tobacco tax stamp more than once in violation of § 12-304 of this article is guilty of a misdemeanor and, on conviction, is subject to a fine not exceeding $ 5,000 or imprisonment not exceeding 5 years or both.
(c) Unauthorized purchase. -- A person who buys a tobacco tax stamp from a person other than the Comptroller without an authorization from the Comptroller in violation of § 12-303 of this article is guilty of a misdemeanor and, on conviction, is subject to a fine not exceeding $ 1,000 or imprisonment not exceeding 1 year or both.
(d) Separate offense. -- Each day that any violation under this section continues constitutes a separate offense.