§ 12–305
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Gen. § 12-305 (2026)
Title 12. Tobacco Tax
Subtitle 3. Tax Payment
§ 12–305LinkCopy Citation
(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.