Ch. 2

LAWS OF MARYLAND

Defined terms; "Comptroller" § 1-101
"Person" § 1-101

13-711. FAILURE TO KEEP TOBACCO TAX RECORDS.

IF A PERSON WILLFULLY FAILS TO KEEP ANY RECORD REQUIRED
UNDER § 12-301 OR § 12-302 OF THIS ARTICLE, THE COMPTROLLER MAY
ASSESS A PENALTY NOT EXCEEDING 25% OF THE UNPAID TOBACCO TAX.

REVISOR'S NOTE: This section is new language derived
without substantive change from the third clause of
the first sentence of former Art. 81, § 453, as that
clause related to a failure to maintain records.

The defined term "person" is substituted for the
former words "vendor or user", for clarity.

Defined terms: "Comptroller" § 1-101
"Person" § 1-101 "Tobacco tax" § 1-101

13-712. EVASION OF BOXING AND WRESTLING TAX.

IF, WITH THE INTENT TO EVADE THE BOXING AND WRESTLING TAX, A
PERSON SELLS A PROGRAM OR OTHER ITEM INSTEAD OF AN ADMISSION
TICKET, THE PERSON SHALL FORFEIT ANY LICENSE GRANTED TO THE
PERSON UNDER THE BOXING, SPARRING, AND WRESTLING SUBTITLE OF
ARTICLE 56 OF THE CODE.

REVISOR'S NOTE: This section is new language derived
without substantive change from former Art. 56, § 117.

The defined term "boxing and wrestling tax" is
substituted for the former reference to the "license
fees imposed by § 114 hereof", for clarity.

The reference to a license "granted to that person
under the Boxing, Sparring, and Wrestling subtitle of
Article 56 of the Code" is substituted for the former
reference to "his, its or their license", for clarity.

The defined term "person" is substituted for the
former words "club, corporation, or association", for
clarity.

The former phrase "or cause to be sold" is deleted as
included in the word "sells".

As to proceedings incident to license revocations, see
SG § 10-405.

Defined terms: "Boxing and wrestling tax" § 1-101
"Person" § 1-101

SUBTITLE 8. COLLECTIONS.

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