§ 13-1016. Sales and use tax license required to engage in retail vendor or out-of-state vendor...
West's Annotated Code of MarylandTax-General
MD Code, Tax - General, § 13-1016
§ 13-1016. Sales and use tax license required to engage in retail vendor or out-of-state vendor business
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.
Credits
Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 1989, c. 5, § 1.
Formerly Art. 81, §§ 364, 398.
MD Code, Tax - General, § 13-1016, MD TAX GENERAL § 13-1016
Current through legislation effective through July 1, 2024, from the 2024 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
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