State Codes and Statutes
Statutes > Maryland > Tax-general > Title-12 > Subtitle-3 > 12-305§ 12-305. Prohibited acts.
(a) Possession or sale of unstamped cigarettes.- Unless otherwise authorized under this title, a person may not possess, sell, or attempt to sell unstamped cigarettes in the State.
(b) False tax stamps.- A person may not make, cause to be made, or procure an altered or counterfeited tax stamp.
(c) Use or possession of false tax stamps.- A person may not knowingly or willfully use, transfer, or possess an altered or counterfeited tax stamp.
[An. Code 1957, art. 81, §§ 438, 443; 1988, ch. 2, § 1.]
