WILLIAM DONALD SCHAEFER, Governor                       Ch. 2

The Tax - General Article Review Committee notes, for
the consideration of the General Assembly, that the
current law fails to designate whether the offense in
this section is a felony or a misdemeanor. The General
Assembly may wish to make that designation.

Defined terms: "Alcoholic beverage tax" § 1-101
"Person" § 1-101

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.

REVISOR'S NOTE: This section is new language derived
without substantive change from the third and fourth
sentences of former Art. 81, § 443, and, as it related
to a penalty for unauthorized cigarette tax stamp
purchase, § 463(a).

Defined terms: "Alcoholic beverage tax" § 1-101
"Comptroller" § 1-101 "Person" § 1-101

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