Sec. 12-304. Sale of unstamped cigarettes prohibited. Penalty.
371 words·~2 min read·
/ct/title-12/chapter-214-cigarette-taxes/12-304·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(a)(1) No person shall sell, offer for sale, display for sale, transport for sale or possess with intent to sell, any cigarettes
(A)which do not bear stamps evidencing the payment of the tax imposed by this chapter, or
(B)the stamping of which is prohibited by subsection
(b)of section 12-302 or subsection
(b)of section 12-303 , provided a licensed dealer may keep on hand, at the location for which such dealer's license is issued, unstamped cigarettes, other than cigarettes, the stamping of which is prohibited by subsection
(b)of section 12-303 , for a period not exceeding twenty-four hours. Any unstamped cigarettes in the possession of a licensed dealer shall be presumed to have been held by such dealer for more than twenty-four hours unless proof is shown to the contrary.
(2)Except as provided in subdivision
(3)of this subsection, any person who knowingly violates any provision of subdivision
(1)of this subsection shall be subject to the following penalties:
(A)If the violation involves one thousand or fewer unstamped cigarettes, such person shall be fined not more than one thousand dollars or imprisoned for not more than one year, or both;
(B)if the violation involves more than one thousand but fewer than twenty thousand unstamped cigarettes, such person shall be fined not more than one dollar per cigarette or imprisoned for not more than one year, or both; and
(C)if the violation involves twenty thousand or more unstamped cigarettes, such person shall be fined not more than one dollar fifty cents per cigarette or imprisoned for not more than five years, or both.
(3)Any licensed dealer who knowingly violates any provision of subdivision
(1)of this subsection shall be fined three hundred fifty dollars, provided
(A)the quantity of unstamped cigarettes in the possession of such dealer does not exceed one thousand cigarettes, and
(B)it is such dealer's first violation of the provisions of this subsection.
(b)Any person, whether or not previously convicted of a violation of any provision of this section, who wilfully attempts to evade the taxes imposed by this chapter or the payment thereof on twenty thousand or more cigarettes, shall be guilty of a class C felony.