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Code · Kansas · Chapter 79 — Taxation

79-3396. Failure to file; penalty.

236 words·~1 min read·/ks/chapter-79/79-3396

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

79-3396. Failure to file; penalty.
(a)In addition to or in lieu of any other civil or criminal penalty provided by law, the director, upon a finding that a licensee has violated the provisions of subsection (u),
(v)or
(w)of K.S.A. 79-3321 , and amendments thereto, or has failed to comply with the provisions of K.S.A. 79-3395 , and amendments thereto, or any rule and regulation adopted pursuant thereto, may revoke or suspend the license of any licensee in the manner provided by K.S.A. 79-3309 , and amendments thereto; the director also may impose a civil fine in an amount not to exceed the greater of 500% of the retail value of the cigarettes involved or $5,000. Such fine shall be imposed in the manner provided by K.S.A. 79-3391 , and amendments thereto.
(b)Any cigarettes that are acquired, held, owned, possessed, transported, imported, sold or distributed in this state in violation of subsection (u),
(v)or
(w)of K.S.A. 79-3321 , and amendments thereto, or has failed to comply with the provisions of K.S.A. 79-3395 , and amendments thereto, shall be deemed contraband under K.S.A. 79-3323 , and amendments thereto, and shall be subject to seizure and forfeiture as provided therein and in K.S.A. 79-3324a , and amendments thereto. All such cigarettes seized and forfeited shall be destroyed. Such cigarettes shall be deemed contraband whether the violation of this act is knowing or otherwise.
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