{"data":{"id":"us-md/md.-code-tax-general-13-1012","jurisdiction":"us-md","citation":"Md. Code, Tax - General § 13–1012","heading":"","body":"(a) 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.\n(b) (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.\n(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.\n(c) 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.\n(d) Each day that any violation under this section continues constitutes a separate offense.","path":["Article - Tax - General"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg\u0026section=13-1012","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:18Z","sha256":"e1a84d54aed909773bb880cf5cf663c5985afa350a2e75c5159e385fc946df88","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-general-13-1010","next":"us-md/md.-code-tax-general-13-1013"},"notice":"GroundRules: Original legal text. Not legal advice."}