Sec. 12-314. Packaging for sale. Penalties.
199 words·~1 min read·
/ct/title-12/chapter-214-cigarette-taxes/12-314·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(a)(1) The sale of cigarettes other than in an unopened package containing twenty or more cigarettes originating with the manufacturer that bears the health warning required by law is prohibited. Any cigarettes sold other than as specified under this subdivision shall be deemed contraband and shall be subject to confiscation.
(2)If the Commissioner of Revenue Services finds, after a hearing, that any person has violated the provisions of this subsection, said commissioner may assess such person a civil penalty of one hundred fifty dollars for a first offense, five hundred dollars for a second offense and one thousand dollars for a third or subsequent offense. Such penalty may be in addition to any other penalty provided by law, including, but not limited to, the suspension or revocation, if such person is a licensed dealer or distributor, of such license pursuant to section 12-295 . Any person aggrieved by any action of said commissioner pursuant to this subsection may take an appeal of such action as provided in sections 12-311 and 12-312 .
(b)The sale of cigarettes, the stamping of which is prohibited by subsection
(b)of section 12-302 or subsection
(b)of section 12-303 , is prohibited.