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COMPTROLLER v. TWO FARMS

No. 944 Sept. Term, 2016.

174 A.3d 453 (2017)

234 Md. App. 674

COMPTROLLER OF the TREASURY v. TWO FARMS, INC.

Court of Special Appeals of Maryland.

November 29, 2017.

Attorney(s) appearing for the Case

Argued by Brian L. Oliner (Brian E. Frosh, Attorney General on the brief), all of Annapolis, MD, for Appellant.

Argued by H. Dean Bouland (Alan A. Abramowitz, Judah Fuld, Bouland Brush, LLC on the brief), all of Baltimore, MD, for Appellee.

Panel: Meredith, Beachley, Robert A. Zarnoch (Senior Judge, Specially Assigned), JJ.

This appeal raises two overlapping issues: 1) whether the Comptroller of the Treasury has the authority to suspend the cigarette retail license of a business that illegally sells tobacco products to a minor; and 2) whether the Comptroller possesses such power under Md. Code (1992, 2015 Repl. Vol.), Business Regulation ("BR") Article...

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