2023 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.

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