# Tax - General (GTG)

## Title 13. Procedure

### Subtitle 10. Crimes and Offenses

#### Section 13-1012

(a) A person who willfully makes, causes to be made, or procures an altered or counterfeited tobacco tax stamp in violation of Sec. 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 Sec. 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 Sec. 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 Sec. 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.

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Md. Code Ann., Tax-Gen. (as displayed at mgaleg.maryland.gov, October 16, 2026)