(a) A person who willfully makes, causes to be made, or procures an altered or counterfeited tobacco tax stamp in violation of § 12-305 of this article is guilty of a misdemeanor and, on conviction, is subject to a fine not exceeding $5,000 or imprisonment not exceeding 5 years or both.
(b) (1) A person who willfully uses, transfers, or possesses an altered or counterfeited tobacco tax stamp in violation of § 12-305 of this article is guilty of a misdemeanor and, on conviction, is subject to a fine not exceeding $5,000 or imprisonment not exceeding 5 years or both.
(2) A person who uses a tobacco tax stamp more than once in violation of § 12-304 of this article is guilty of a misdemeanor and, on conviction, is subject to a fine not exceeding $5,000 or imprisonment not exceeding 5 years or both.
(c) A person who buys a tobacco tax stamp from a person other than the Comptroller without an authorization from the Comptroller in violation of § 12-303 of this article is guilty of a misdemeanor and, on conviction, is subject to a fine not exceeding $1,000 or imprisonment not exceeding 1 year or both.
(d) Each day that any violation under this section continues constitutes a separate offense.
Structure Maryland Statutes
Subtitle 10 - Crimes and Offenses
Section 13-1001 - Willful Failure to File Return
Section 13-1002 - Willfully Filing False Return
Section 13-1003 - Willfully Making False Statement or Misleading Omission
Section 13-1005 - Willful Failure to Pay Admissions and Amusement Tax or Boxing and Wrestling Tax
Section 13-1006 - Willful Failure to Collect or Pay Over Sales and Use Tax
Section 13-1007 - Violations of Income Tax Withholding Requirements
Section 13-1008 - Willful Failure to Keep Records
Section 13-1009 - Evasion of Alcoholic Beverage Tax
Section 13-1010 - Willful Evasion of Sales and Use Tax
Section 13-1011 - Counterfeiting Alcoholic Beverage Tax Stamps
Section 13-1012 - False Tobacco Tax Stamps; Unauthorized Use or Purchase of Stamps
Section 13-1015 - Willful Transportation of Unstamped Cigarettes
Section 13-1016 - Engaging in Business Without Sales and Use Tax License
Section 13-1017 - Holding Out to Public That Vendor Assumes or Absorbs Sales and Use Tax
Section 13-1018 - Unlawful Disclosure by Current or Former Government Personnel
Section 13-1019 - Unlawful Disclosure of Income Tax Return Preparer
Section 13-1021 - Violation of Alcoholic Beverage Tax Regulation
Section 13-1022 - Failure to Take Action Required by Comptroller
Section 13-1023 - Negligent Failure to Provide Information
Section 13-1024 - Willful Failure to Provide Information
Section 13-1025 - Assaulting Tax Collector or Bidder
Section 13-1026 - Negligent Failure of Governmental Officer or Employee to Perform Duty
Section 13-1027 - Willful Failure of Governmental Officer or Employee to Perform Duty
Section 13-1029 - Violation of Motor Fuel Tax Provisions
Section 13-1030 - False or Fraudulent Claims for Refunds of Motor Fuel Tax
Section 13-1031 - Engaging in Motor Fuel Business Without a License