§ 11-701

(a) In this subtitle the following words have the meanings indicated.

(b) (1) “Advertise falsely” means to use any advertisement, including a label, which is misleading in a material respect.

(2) “Advertise falsely” includes the use of an advertisement that contains an affirmative representation that the Maryland sales and use tax will not be collected by the retailer on a particular transaction without notifying the purchaser of the purchaser’s duty to pay the sales and use tax directly to the Comptroller of this State.

(c) “Person” includes an individual, corporation, business trust, statutory trust, estate, trust, partnership, association, two or more persons having a joint or common interest, or any other legal or commercial entity.

(d) “Telephone company” has the meaning stated in § 1–101 of the Public Utilities Article.