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This entry was published on 2014-09-22
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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 or more than
one pound of tobacco, 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 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 or fifteen pounds or
more of tobacco 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.