WILLIAM DONALD SCHAEFER, Governor

Ch. 2

(C) USE OR POSSESSION OF FALSE TAX STAMPS.

A PERSON MAY NOT KNOWINGLY OR WILLFULLY USE, TRANSFER, OR
POSSESS AN ALTERED OR COUNTERFEITED TAX STAMP.

REVISOR'S NOTE: This section is new language derived
without substantive change from the first and second
sentences of former Art. 81, § 438(a) and the first
sentence of § 443.

Subsection (a) of this section is revised to prohibit
possession of unstamped cigarettes by a wholesaler.
Former Art. 81, § 438(a) stated, in part, that "[n]o
other person shall possess" and, thus, inadvertently
created a gap as to wholesalers, who also may not
possess unstamped cigarettes in an unauthorized
manner.

The introductory language of subsection (a) of this
section, "[u]nless otherwise authorized under this
title", is substituted for the former phrase "except
as provided in §§ 432(a), (b), (c), (d), 450, 451,
455, 456 and 456A of this subtitle", for clarity and
brevity.

In subsection (a) of this section, the words "attempt
to sell" are substituted for the former words "offer
or display for sale", for clarity.

Also in subsection (a) of this section, the former
reference to "improperly stamped cigarettes" is
deleted as included in the defined term "unstamped
cigarettes".

In subsections (b) and (c) of this section, the former
references to making a stamp "falsely or fraudulently"
and to "false" and "forged" stamps are deleted as
included in the word "counterfeited".

In subsection (c) of this section, the former words
"utter" and "publish" are deleted as included in the
words "make" and "cause to be made".

Also in subsection (c) of this section, the former
reference to "pass ... or tender as true" is deleted
as included in the words "use" and "transfer".

Defined terms: "Person" § 1-101
"Sell" § 12-101 "Tax stamp" § 12-101
"Unstamped cigarettes" § 12-101

TITLE 13. PROCEDURE.
SUBTITLE 1. DEFINITIONS; GENERAL PROVISIONS.

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