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2018 Maryland Code
Tax - General
Title 13 - Procedure
Subtitle 10 - Crimes and Offenses
§ 13-1016. Engaging in business without sales and use tax license
Universal Citation: MD Tax-Gen Code § 13-1016 (2018)
A person who engages in the business of a retail vendor or engages in the business of an out-of-state vendor without having obtained a license as required under ยง 11-702 of this article is guilty of a misdemeanor and, on conviction, is subject to a fine not exceeding $ 100.
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