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2020 Maryland Statutes
Tax - General
Title 13 - Procedure
Subtitle 10 - Crimes and Offenses
Section 13-1016 - Engaging in Business Without Sales and Use Tax License
Universal Citation: MD. Tax - General Code Ann. § 13-1016 (2020)
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 § 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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