<?xml version='1.0' encoding='utf-8'?>
<regulation prefix="Regulation" num=".05" citation="COMAR 14.17.12.05" title_num="14" subtitle_num="17" chapter_num="12" heading="Coordination of Enforcement Efforts Between Maryland Cannabis Administration and the Comptroller of Maryland.">
  <paragraph num="A.">
    <text>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.</text>
  </paragraph>
  <paragraph num="B.">
    <text>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:</text>
    <paragraph num="(1)">
      <text>Levy a fine; and</text>
    </paragraph>
    <paragraph num="(2)">
      <text>Restrict, suspend, or revoke the cannabis license.</text>
    </paragraph>
  </paragraph>
</regulation>