Maryland Statutes
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.