<?xml version='1.0' encoding='utf-8'?>
<section article="gtg" article_name="Tax - General" number="13-1012" title_number="13" title_name="Procedure" subtitle_number="10" subtitle_name="Crimes and Offenses">
  <level label="a">
    <text>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.</text>
  </level>
  <level label="b">
    <level label="1">
      <text>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.</text>
    </level>
    <level label="2">
      <text>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.</text>
    </level>
  </level>
  <level label="c">
    <text>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.</text>
  </level>
  <level label="d">
    <text>Each day that any violation under this section continues constitutes a separate offense.</text>
  </level>
</section>
