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§ 13-1015. Fines and penalties for willful transportation of unstamped cigarettes or tobacco pr...

West's Annotated Code of MarylandTax-GeneralEffective: October 1, 2013

West's Annotated Code of Maryland
Tax-General (Refs & Annos)
Title 13. Procedure (Refs & Annos)
Subtitle 10. Crimes and Offenses (Refs & Annos)
Effective: October 1, 2013
MD Code, Tax - General, § 13-1015
§ 13-1015. Fines and penalties for willful transportation of unstamped cigarettes or tobacco products
Currentness
In general
(a) A person who willfully ships, imports, sells into or within, or transports within, this State cigarettes or other tobacco products on which the tobacco tax has not been paid in violation of Title 12 of this article or § 16-219, § 16-222, § 16.5-215, or § 16.5-216 of the Business Regulation Article is guilty of a felony and, on conviction, is subject to the penalties set forth in subsections (b) and (c) of this section.
Fines for first and subsequent violations
(b)(1) For a first violation, a person is subject to a mandatory fine of $150 for each carton of cigarettes or each package of other tobacco products transported.
(2) For each subsequent violation, a person is subject to a mandatory fine of $300 for each carton of cigarettes or each package of other tobacco products transported.
Imprisonment in addition to fine
(c) In addition to the mandatory fine set forth in subsection (b) of this section, for a first or subsequent violation, a person may be subject to imprisonment not exceeding 2 years.

Credits

Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 1992, c. 26, § 2; Acts 1999, c. 121, § 3, eff. July 1, 2000; Acts 1999, c. 262, § 1, eff. July 1, 1999; Acts 2010, c. 388, § 1, eff. May 1, 2011; Acts 2013, c. 174, § 1, eff. Oct. 1, 2013.
Formerly Art. 81, § 455.
MD Code, Tax - General, § 13-1015, MD TAX GENERAL § 13-1015
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.
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