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§ 13-1014. Fines and penalties for willful possession, sale, or offer to sell unstamped or impr...

West's Annotated Code of MarylandTax-General

West's Annotated Code of Maryland
Tax-General (Refs & Annos)
Title 13. Procedure (Refs & Annos)
Subtitle 10. Crimes and Offenses (Refs & Annos)
MD Code, Tax - General, § 13-1014
§ 13-1014. Fines and penalties for willful possession, sale, or offer to sell unstamped or improperly stamped cigarettes or tobacco products
Currentness
Cigarettes
(a)(1) A person who willfully possesses, sells, or attempts to sell unstamped or improperly stamped cigarettes in the State in violation of Title 12 of this article is guilty of a misdemeanor.
(2) If the number of unstamped or improperly stamped cigarettes that a person possesses, sells, or attempts to sell is 30 cartons or less, the person on conviction is subject to a fine not exceeding $500 or imprisonment not exceeding 3 months or both.
(3) If the number of unstamped or improperly stamped cigarettes that a person possesses, sells, or attempts to sell is more than 30 cartons, the person on conviction is subject to a fine not exceeding $1,000 or imprisonment not exceeding 1 year or both.
Tobacco products
(b) A person who willfully possesses, sells, or attempts to sell other tobacco products on which the tobacco tax has not been paid in the State in violation of Title 12 of this article is guilty of a misdemeanor and on conviction is subject to a fine not exceeding $500 or imprisonment not exceeding 3 months or both.
Separate offenses for each day of violation
(c) Each day that a violation under this section continues constitutes a separate offense.

Credits

Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 1999, c. 121, § 3, eff. July 1, 2000; Acts 2000, c. 104, § 1, eff. July 1, 2000.
Formerly Art. 81, § 463.
MD Code, Tax - General, § 13-1014, MD TAX GENERAL § 13-1014
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