Maryland Code § TG-13-1015

Section TG-13-1015
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(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 a felony and, on
conviction, is subject to the penalties set forth in subsections (b) and (c) of this section.
(b) (1) For a first violation, a person is subject to a mandatory fine of
$150 for each carton of cigarettes or each package of other tobacco products
transported.
(2) For each subsequent violation, a person is subject to a mandatory
fine of $300 for each carton of cigarettes or each package of other tobacco products
transported.
(c) In addition to the mandatory fine set forth in subsection (b) of this
section, for a first or subsequent violation, a person may be subject to imprisonment
not exceeding 2 years.

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