Court of Appeals of Maryland July 19, 2002, 124, Sept. Term 2001 (Zi Qiang Chen v. State)

BATTAGLIA, J.

We issued a writ of certiorari in this case to determine whether Maryland Code (1988, 1997 Repl.Vol.) Section 12-305(a) of the Tax-General Article, which prohibits the possession of unstamped cigarettes, contains a penalty provision, and whether a person must intentionally violate a known legal duty in order to be guilty of willfully transporting unstamped cigarettes in violation of