# COMAR Title 14 — Independent Agencies

## Subtitle 17 — Maryland Cannabis Administration

### Chapter 12 — Cannabis Dispensary Operations

#### Regulation .05 Coordination of Enforcement Efforts Between Maryland Cannabis Administration and the Comptroller of Maryland.

*COMAR 14.17.12.05*

A. The Administration may query the seed-to-sale tracking system and shall, upon request from the Comptroller of Maryland, provide information from the seed-to-sale tracking system to the Comptroller of Maryland to ensure proper compliance, collection, and assessment of the sales and use tax by dispensaries and on-site consumption establishments.

B. If a dispensary fails to pay a tax to the Office of the Comptroller when due under Tax-General Article, Annotated Code of Maryland, the Administration may:

  (1) Levy a fine; and

  (2) Restrict, suspend, or revoke the cannabis license.