12- 306.

(A) THE COMPTROLLER SHALL ESTABLISH, BY REGULATION, A SYSTEM OF
ADMINISTERING, COLLECTING, AND ENFORCING THE TOBACCO TAX ON OTHER
TOBACCO PRODUCTS.

(B) REGULATIONS ADOPTED UNDER THIS SECTION MAY INCLUDE:

(1) SELF-ASSESSMENT, FILING OF RETURNS, AND MAINTENANCE AND
RETENTION OF RECORDS BY WHOLESALERS OR RETAILERS;

(2) PAYMENT OF THE TAX BY:

(I) A WHOLESALER WHO SELLS OTHER TOBACCO PRODUCTS TO A
RETAILER OR CONSUMER IN THE STATE; OR

(II) A RETAILER OR CONSUMER WHO POSSESSES OTHER TOBACCO
PRODUCTS IN THE STATE ON WHICH THE TOBACCO TAX HAS NOT BEEN PAID; AND

(3) ANY OTHER PROVISION THAT THE COMPTROLLER CONSIDERS
NECESSARY TO EFFICIENTLY AND ECONOMICALLY ADMINISTER COLLECT, AND
ENFORCE THE TAX.

13- 408.

(a) If the Comptroller determines that a person has failed to keep the records
of out-of-state cigarette OR OTHER TOBACCO PRODUCT sales required under §

12- 203 of this article, the Comptroller shall:

(1) compute the tobacco tax as if the cigarettes OR OTHER TOBACCO
PRODUCTS were sold in the State; and

(2) assess the tax due,

(b) If the Comptroller determines that a person has possessed or transported
cigarettes OR OTHER TOBACCO PRODUCTS on which the tobacco tax has not been paid
as required under Title 12 of this article, the Comptroller shall assess the tobacco tax
due.

13- 834.

(c) "Contraband [cigarettes] TOBACCO PRODUCTS" means cigarettes OR
OTHER TOBACCO PRODUCTS, as defined in § 12-101 of this article:

(1) on which tobacco tax is not paid; and

(2) that are delivered, possessed, sold, or transported in the State in a
manner not authorized under Title 12 of this article or Title 16 of the Business
Regulation Article.

(e) "Conveyance" means:

(1) an aircraft, vehicle, or vessel used to transport alcoholic beverages
[or], cigarettes, OR OTHER TOBACCO PRODUCTS; and