Section 13-1012 - False tobacco tax stamps; unauthorized use or purchase of stamps. - Maryland Statutes

§ 13-1012. False tobacco tax stamps; unauthorized use or purchase of stamps.
 

(a)  False tobacco tax stamps.- 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. 

(b)  Unauthorized use.-  

(1) 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. 

(2) 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. 

(c)  Unauthorized purchase.- 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. 

(d)  Separate offense.- Each day that any violation under this section continues constitutes a separate offense. 
 

[An. Code 1957, art. 81, §§ 443, 463; 1988, ch. 2, § 1; 1989, ch. 5, § 1.]