Legislation
SECTION 1814-A
Person not appointed as a tobacco products distributor
Tax (TAX) CHAPTER 60, ARTICLE 37, PART 3
§ 1814-a. Person not appointed as a tobacco products distributor. (a)
Any person who, while not appointed as a distributor of tobacco products
pursuant to the provisions of article twenty of this chapter, imports or
causes to be imported into the state more than fifty cigars, more than
one pound of tobacco, or more than fifteen units of alternative nicotine
products, for sale within the state, or produces, manufactures or
compounds tobacco products within the state shall be guilty of a
misdemeanor punishable by a fine of not more than five thousand dollars
or by a term of imprisonment not to exceed thirty days. If, within any
ninety day period, one thousand or more cigars, or five hundred pounds
or more of tobacco, or seven thousand five hundred units or more of
alternative nicotine products, are imported or caused to be imported
into the state for sale within the state or are produced, manufactured
or compounded within the state by any person while not appointed as a
distributor of tobacco products, such person shall be guilty of a
misdemeanor. Provided further, that any person who has twice been
convicted under this section shall be guilty of a class E felony for any
subsequent violation of this section, regardless of the amount of
tobacco products involved in such violation.
(b) For purposes of this section, the possession or transportation
within this state by any person, other than a tobacco products
distributor appointed by the commissioner of taxation and finance, at
any one time of seven hundred fifty or more cigars, fifteen pounds or
more of tobacco, or two hundred twenty-five units or more of alternative
nicotine products, shall be presumptive evidence that such tobacco
products are possessed or transported for the purpose of sale and are
subject to the tax imposed by section four hundred seventy-one-b of this
chapter. With respect to such possession or transportation, any
provisions of article twenty of this chapter providing for a time period
during which the tax imposed by such article may be paid shall not
apply.
Any person who, while not appointed as a distributor of tobacco products
pursuant to the provisions of article twenty of this chapter, imports or
causes to be imported into the state more than fifty cigars, more than
one pound of tobacco, or more than fifteen units of alternative nicotine
products, for sale within the state, or produces, manufactures or
compounds tobacco products within the state shall be guilty of a
misdemeanor punishable by a fine of not more than five thousand dollars
or by a term of imprisonment not to exceed thirty days. If, within any
ninety day period, one thousand or more cigars, or five hundred pounds
or more of tobacco, or seven thousand five hundred units or more of
alternative nicotine products, are imported or caused to be imported
into the state for sale within the state or are produced, manufactured
or compounded within the state by any person while not appointed as a
distributor of tobacco products, such person shall be guilty of a
misdemeanor. Provided further, that any person who has twice been
convicted under this section shall be guilty of a class E felony for any
subsequent violation of this section, regardless of the amount of
tobacco products involved in such violation.
(b) For purposes of this section, the possession or transportation
within this state by any person, other than a tobacco products
distributor appointed by the commissioner of taxation and finance, at
any one time of seven hundred fifty or more cigars, fifteen pounds or
more of tobacco, or two hundred twenty-five units or more of alternative
nicotine products, shall be presumptive evidence that such tobacco
products are possessed or transported for the purpose of sale and are
subject to the tax imposed by section four hundred seventy-one-b of this
chapter. With respect to such possession or transportation, any
provisions of article twenty of this chapter providing for a time period
during which the tax imposed by such article may be paid shall not
apply.