WILLIAM DONALD SCHAEFER, Governor

Ch. 2

EXCEEDING $25 FOR EACH CARTON OF CIGARETTES TRANSPORTED OR
IMPRISONMENT NOT EXCEEDING 1 YEAR OR BOTH.

REVISOR'S NOTE: This section is new language derived
without substantive change from the fourth sentence of
former Art. 81, § 455, as that sentence related to
crimes and offenses.

Defined term: "Person" § 1-101

13-1016. ENGAGING IN BUSINESS WITHOUT SALES AND USE TAX
LICENSE.

A PERSON WHO ENGAGES IN THE BUSINESS OF A RETAIL VENDOR OR
ENGAGES IN THE BUSINESS OF AN OUT-OF-STATE VENDOR WITHOUT HAVING
OBTAINED A LICENSE AS REQUIRED UNDER § 11-502 OF THIS ARTICLE IS
GUILTY OF A MISDEMEANOR AND, ON CONVICTION, IS SUBJECT TO A FINE
NOT EXCEEDING $100.

REVISOR'S NOTE: This section is new language derived
without substantive change from former Art. 81, §§ 364
and 398.

The reference to "engaging in the business of a retail
vendor" is substituted for the former reference to
"selling tangible personal property at retail", for
clarity. Similarly, the reference to engaging in the
business of an out-of-state vendor is substituted for
the former phrase "shall sell or deliver tangible
personal property for use, storage, or consumption in
this State", for clarity.

The former minimum penalty is deleted to conform to
the statement of legislative policy contained in Art.
27, § 643 of the Code, which sets forth the general
rule that, notwithstanding a. prescribed minimum
penalty, the court may impose a lesser penalty of the
same character.

The former word "registered" is deleted as included in
the defined term "license".

Defined term: "Person" § 1-101

13-1017. HOLDING OUT TO PUBLIC THAT VENDOR ASSUMES OR ABSORBS
SALES AND USE TAX.

A VENDOR WHO HOLDS OUT TO THE PUBLIC THAT THE VENDOR WILL
ABSORB OR ASSUME THE SALES AND USE TAX IN VIOLATION OF § 11-402
OF THIS ARTICLE IS GUILTY OF A MISDEMEANOR AND, ON CONVICTION, IS
SUBJECT TO A FINE NOT EXCEEDING $500 OR IMPRISONMENT NOT
EXCEEDING 6 MONTHS OR BOTH.

REVISOR'S NOTE: This section is new language derived
without substantive change from the second sentences
of former Art. 81, §§ 330 and 382.

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