Md. Code, Tax - General § 12-305
Md. Code, Tax - General § 12-305
in effect(a) Unless otherwise authorized under this title, a person may not possess, sell, or attempt to sell unstamped cigarettes in the State.
(b) A person may not make, cause to be made, or procure an altered or counterfeited tax stamp.
(c) A person may not knowingly or willfully use, transfer, or possess an altered or counterfeited tax stamp.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg§ion=12-305&enactments=falseFetched: 10/17/2026
