(a) Any person, other than a consumer, who transports cigarettes not bearing District cigarette tax stamps over the public highways, roads, streets, waterways, or other public space of the District, shall have in his actual possession invoices or delivery tickets for such cigarettes, which show the true name and address of the consignor or seller, the true name and address of the consignee or purchaser, and the quantity and brands of the cigarettes so transported.
(b) If the cigarettes are consigned to or purchased by any person in the District, such purchaser or consignee must be a person authorized by this chapter to possess unstamped cigarettes in the District. If the invoice or delivery ticket specifies that the cigarettes are to be delivered to any person in any state or jurisdiction other than the District, such person must be licensed under the laws of such other state or jurisdiction to engage in the business of selling cigarettes therein. Any cigarettes transported in violation of any of the provisions of this section shall be deemed contraband cigarettes and such cigarettes, the conveyance in which such cigarettes are being transported, and any equipment or devices used in connection with, or to facilitate, the transportation of such cigarettes shall be subject to seizure and forfeiture as provided for in § 47-2409.
(c) Any person who transports cigarettes in violation of this section shall, upon conviction thereof, be fined not more than $25 for each 200 contraband cigarettes or fraction thereof so transported by him, or by imprisonment for not more than 3 years, or both, and in addition, shall be liable for the tax imposed by § 47-2402 and the interest and penalties imposed by §§ 47-4201.01 and subchapter II of Chapter 42 of this title.
CREDIT(S)
(May 27, 1949, 63 Stat. 138, ch. 146, title VI, § 606; Sept. 14, 1976, D.C. Law 1-82, title I, § 105, 23 DCR 2461; Mar. 10, 1982, D.C. Law 4-71, § 2, 28 DCR 5243; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(qq), 48 DCR 334.)
HISTORICAL AND STATUTORY NOTES
Prior Codifications
1981 Ed., § 47-2405.
1973 Ed., § 47-2805.
Effect of Amendments
D.C. Law 13-305, in subsec. (c), substituted “§§ 47-4201.01 and subchapter II of Chapter 42 of this title” for “§ 47-2411.01”.
Legislative History of Laws
For legislative history of D.C. Law 4-71, see Historical and Statutory Notes following § 47-2401.
Law 1-82, the “License Fees and Charges Act of 1976,” was introduced in Council and assigned Bill No. 1-237, which was referred to the Committee on Finance and Revenue. The Bill was adopted on first and second readings on March 23, 1976 and April 6, 1976, respectively. Signed by the Mayor on June 22, 1976, it was assigned Act No. 1-135 and transmitted to both Houses of Congress for its review.
For Law 13-305, see notes under § 47-901.
Miscellaneous Notes
Office of Collector of Taxes abolished: See Historical and Statutory Notes following § 47-401.
Section 410(d) of D.C. Law 13-305 provides: “Section 406(a), (c), (j), (m), (p), (q), (s), (w), (bb), (dd), (ee), (hh) through (kk), (mm) through (oo), (qq) through (uu), (yy), (zz), (bbb), (ddd), and (fff) shall apply for all tax years or taxable periods beginning after December 31, 2000.”