Section 13-1009 – Evasion of Alcoholic Beverage Tax
A person who participates in evading the alcoholic beverage tax 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.
Section 13-1010 – Willful Evasion of Sales and Use Tax
A person, including an officer of a corporation, who is required to pay the sales and use tax and who willfully evades the tax by use of a license number or exemption number that has not been issued by the Comptroller to the person using the number is guilty of a misdemeanor and, on conviction, […]
Section 13-1011 – Counterfeiting Alcoholic Beverage Tax Stamps
A person who counterfeits an alcoholic beverage tax stamp, as defined in § 5-101 of this article, or certificate 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.
Section 13-1012 – False Tobacco Tax Stamps; Unauthorized Use or Purchase of Stamps
(a) 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) (1) A person who willfully uses, […]
Section 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 […]
Section 13-1014 – Willful Possession, Sale, or Offer to Sell Unstamped or Improperly Stamped Cigarettes
(a) (1) 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. (2) If the number of unstamped or improperly stamped cigarettes that a person possesses, sells, or attempts to sell is 30 cartons or less, the […]
Section 13-1015 – Willful Transportation of Unstamped Cigarettes
(a) A person who willfully ships, imports, sells into or within, or transports within, this State cigarettes or other tobacco products on which the tobacco tax has not been paid in violation of Title 12 of this article or § 16–219, § 16–222, § 16.5–215, or § 16.5–216 of the Business Regulation Article is guilty of […]
Section 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 § 11-702 of this article is guilty of a misdemeanor and, on conviction, is subject to a fine not exceeding $100.
Section 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.
Section 13-1018 – Unlawful Disclosure by Current or Former Government Personnel
An officer, employee, former officer, or former employee of the State or of a political subdivision of the State who makes a disclosure in violation of Subtitle 2 of this title is guilty of a misdemeanor and, on conviction, is subject to a fine not exceeding $1,000 or imprisonment not exceeding 6 months or both.