2022 Maryland Statutes
Tax - General
Title 12 - Tobacco Tax
Subtitle 3 - Tax Payment
Section 12-305 - Prohibited Acts
(a) Unless otherwise authorized under this title, a person may not possess, sell, or attempt to sell unstamped cigarettes in the State.
(b) A person may not make, cause to be made, or procure an altered or counterfeited tax stamp.
(c) A person may not knowingly or willfully use, transfer, or possess an altered or counterfeited tax stamp.