S T A T E O F N E W Y O R K
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11617
I N A S S E M B L Y
July 6, 2010
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Introduced by COMMITTEE ON RULES -- (at request of M. of A. Benjamin) --
read once and referred to the Committee on Ways and Means
AN ACT to amend the tax law, in relation to increasing the penalty for
certain violations of the cigarette and tobacco products tax
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Subdivision (c) of section 1814 of the tax law, as amended
by section 28 of subpart I of part V-1 of chapter 57 of the laws of
2009, is amended to read as follows:
(c) (1) Any person, other than an agent licensed by the commissioner,
who willfully possesses or transports for the purpose of sale [ten] ONE
thousand or more cigarettes subject to the tax imposed by section four
hundred seventy-one of this chapter in any unstamped or unlawfully
stamped packages or who willfully sells or offers for sale ten thousand
or more cigarettes in any unstamped or unlawfully stamped packages in
violation of article twenty of this chapter shall be guilty of a class
[E] D felony.
(2) Any person, other than an agent licensed by the commissioner, who
willfully possesses or transports for the purpose of sale [thirty] FIVE
thousand or more cigarettes subject to the tax imposed by section four
hundred seventy-one of this chapter in any unstamped or unlawfully
stamped packages or who willfully sells or offers for sale thirty thou-
sand or more cigarettes in any unstamped or unlawfully stamped packages
in violation of article twenty of this chapter shall be guilty of a
class [D] C felony.
S 2. This act shall take effect on the one hundred twentieth day after
it shall have become a law.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD17801-01-0