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Md. Code Ann., Tax-Gen. § 12-305

(a) Unless otherwise authorized under this title, a person may not possess, sell, or attempt to sell unstamped cigarettes in the State.

(b) A person may not make, cause to be made, or procure an altered or counterfeited tax stamp.

(c) A person may not knowingly or willfully use, transfer, or possess an altered or counterfeited tax stamp.

Official source: Maryland General Assembly. Reproduced from public-domain Maryland statutes; confirm against the official source for the current text. Not legal advice.