Sec. 12-330f. Penalties for manufacturing, acquiring, selling, possessing with intent to sell or transporting for sale tobacco products on which no tax has been paid.
Sec. 12-330f. Penalties for manufacturing, acquiring, selling, possessing with
intent to sell or transporting for sale tobacco products on which no tax has been
paid. (a) Any person, other than a licensed distributor or a licensed unclassified importer,
who knowingly manufactures, purchases, imports, receives or acquires any tobacco
products upon which no tax has been paid in accordance with the provisions of this
chapter, shall be fined not more than five hundred dollars or imprisoned for not more
than three months, or both, for each offense. Each day of any such unauthorized operation
may be deemed a separate offense.
(b) No distributor or unclassified importer shall sell, offer for sale, display for sale
or possess with intent to sell, any tobacco products upon which no tax has been paid
in accordance with the provisions of this chapter, provided a licensed distributor or
unclassified importer may keep on hand, at the location for which his license is issued,
tobacco products upon which no such tax has been paid for a period not exceeding forty-one days. Any tobacco products in the possession of a distributor or unclassified importer
shall be presumed to have been held by him for more than forty-one days unless proof
is shown to the contrary. Any person who knowingly violates any provision of this
subsection shall be fined not more than one thousand dollars or imprisoned not more
than one year or both.
(c) (1) Any person, whether or not previously convicted of violation of any provision of this section, who transports for sale, sells or offers for sale tobacco products
upon which a tax of two thousand five hundred dollars or more would be due under the
provisions of this chapter, but upon which no tax has been paid, and (2) any person,
whether or not previously convicted of violation of any provision of this section, who
wilfully attempts to evade the taxes imposed by this chapter, or the payment thereof on
tobacco products upon which a tax of two thousand five hundred dollars or more would
be due but upon which no tax has been paid, shall be fined not more than five thousand
dollars or imprisoned not less than one year nor more than five years or both.
(P.A. 89-251, S. 29, 203.)