Ch. 2                                    LAWS OF MARYLAND

"Tobacco tax" § 1-101

13-1013. WILLFUL POSSESSION, SALE, OR OFFER TO SELL ALCOHOLIC
BEVERAGE ON WHICH TAX IS NOT PAID...

A PERSON WHO WILLFULLY POSSESSES, TRANSPORTS, SELLS, OFFERS
FOR SALE, OR ALLOWS STORAGE ON THAT PERSON'S PROPERTY OF ANY
ALCOHOLIC BEVERAGE THAT IS SUBJECT TO THE ALCOHOLIC BEVERAGE TAX
AND ON WHICH THE TAX HAS NOT BEEN PAID IS GUILTY OF A CRIME AND,
ON CONVICTION, IS SUBJECT TO A FINE NOT EXCEEDING $10,000 OR
IMPRISONMENT NOT EXCEEDING 5 YEARS OR BOTH.

REVISOR'S NOTE: This section is new language that repeats
the provisions of present Art. 2B, § 202A that relate
to unlawful possession, transportation, or sale of
alcoholic beverages.

The Tax - General Article Review Committee notes, for
consideration by 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

13-1014. WILLFUL POSSESSION, SALE, OR OFFER TO SELL UNSTAMPED OR
IMPROPERLY STAMPED CIGARETTES.

(A)  IN GENERAL.

A PERSON WHO WILLFULLY POSSESSES, SELLS, OR ATTEMPTS TO SELL
UNSTAMPED OR IMPROPERLY STAMPED CIGARETTES IN THE STATE IN
VIOLATION OF TITLE 12 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.

(B)  SEPARATE OFFENSE.

EACH DAY THAT A VIOLATION UNDER THIS SECTION CONTINUES
CONSTITUTES A SEPARATE OFFENSE.

REVISOR'S NOTE: This section is new language derived
without substantive change from former Art. 81, §
463(a) as it related to a penalty for possession,
sale, or offer to sell unstamped cigarettes under §
438(a).

Defined term: "Person" § 1-101

13-1015. WILLFUL TRANSPORTATION OF UNSTAMPED CIGARETTES.

A PERSON WHO WILLFULLY TRANSPORTS IN THE STATE UNSTAMPED
CIGARETTES IN VIOLATION OF ARTICLE 56, § 627 OF THE CODE IS
GUILTY OF A FELONY AND, ON CONVICTION, IS SUBJECT TO A FINE NOT

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