TT-39 – Tobacco violations report (2003)
Learn about tobacco compliance violations and fines issued to Maryland tobacco businesses during 2003
This bulletin lists tobacco licensees that admitted to violating Maryland tobacco laws and regulations during 2003. Businesses voluntarily paid monetary fines instead of facing suspension or revocation of their licenses or permits.
What you need to know
- Multiple tobacco businesses were fined during 2003
- Violations included below-cost cigarette sales and late tax filings
- Fines ranged from $250 to $5,000
- Businesses paid fines instead of license suspension or revocation
Who This Applies To
This bulletin applies to:
- Tobacco wholesalers
- Tobacco stampers
- Other tobacco product businesses
- Businesses selling cigarettes in Maryland
Violations Reported
The following violations were reported during 2003:
- A & A Candy & Tobacco
- Permit: TS-00037
Violation:
- Failed to timely file Other Tobacco Product returns
- Violated Maryland tax reporting requirements
Fine:
- $250
- Century Distributors Inc.
- Permit: TW-00046
Violation:
- Violated the Cigarette Sales Below Cost Act
Fine:
- $1,500
- J.T. Davenport & Sons, Inc.
- Permit: TW-00492
Violation:
- Violated the Cigarette Sales Below Cost Act
Fine:
- $1,250
- Wal-Mart Stores Inc. t/a Sam’s Club
- Permit: TS-00686
Violation:
- Violated the Cigarette Sales Below Cost Act
Fine:
- $5,000
What Violations Were Involved
The violations in this bulletin involved:
- Selling cigarettes below cost
- Failing to file required tobacco product returns on time
- Violating Maryland tobacco tax regulations
- Noncompliance with tobacco reporting requirements
Requirements for Tobacco Businesses
Maryland tobacco businesses must:
- Follow cigarette pricing laws
- File required tobacco returns on time
- Maintain compliance with tax regulations
- Submit accurate reporting documents
Businesses that violate tobacco laws may face:
- Monetary fines
- License suspension
- License revocation
- Additional enforcement action
What This Means for Businesses
This bulletin shows the importance of:
- Timely tax reporting
- Following cigarette pricing laws
- Maintaining accurate compliance records
- Reviewing business practices regularly
Businesses should review compliance procedures to avoid penalties and enforcement actions.
Important Notes
- These violations were resolved through voluntary fine payments
- Enforcement actions were issued under Section 16-212 of the Business Regulation Article
- The bulletin covers violations reported during 2003
Need Help?
For questions about tobacco violations, contact the ATCC: 410-260-7314 ext. 4 or [email protected]