§ 13-1016. Engaging in business without sales and use tax license

MD Tax-Gen Code § 13-1016 (2019) (N/A)
Copy with citation
Copy as parenthetical citation

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.