<?xml version='1.0' encoding='utf-8'?>
<section article="gtg" article_name="Tax - General" number="12-305" title_number="12" title_name="Tobacco Tax" subtitle_number="3" subtitle_name="Tax Payment">
  <level label="a">
    <text>Unless otherwise authorized under this title, a person may not possess, sell, or attempt to sell unstamped cigarettes in the State.</text>
  </level>
  <level label="b">
    <text>A person may not make, cause to be made, or procure an altered or counterfeited tax stamp.</text>
  </level>
  <level label="c">
    <text>A person may not knowingly or willfully use, transfer, or possess an altered or counterfeited tax stamp.</text>
  </level>
</section>
