Home Table of Contents

§ 12-305. Acts prohibited

West's Annotated Code of MarylandTax-General

West's Annotated Code of Maryland
Tax-General (Refs & Annos)
Title 12. Tobacco Tax (Refs & Annos)
Subtitle 3. Tax Payment (Refs & Annos)
MD Code, Tax - General, § 12-305
§ 12-305. Acts prohibited
Currentness
Possession or sale of unstamped cigarettes
(a) Unless otherwise authorized under this title, a person may not possess, sell, or attempt to sell unstamped cigarettes in the State.
Counterfeit tax stamps
(b) A person may not make, cause to be made, or procure an altered or counterfeited tax stamp.
Use or possession of counterfeit tax stamps
(c) A person may not knowingly or willfully use, transfer, or possess an altered or counterfeited tax stamp.

Credits

Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989.
Formerly Art. 81, §§ 438, 443.
MD Code, Tax - General, § 12-305, MD TAX GENERAL § 12-305
Current through legislation effective through April 9, 2023, from the 2024 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
End of Document