Section 78:12 Affixing Stamps.
I. The commissioner shall adopt rules pursuant to RSA 541-A relative to the affixing of stamps to each package or tobacco products sold or distributed by a licensed wholesaler. At any time before tobacco products are transferred out of the possession of a licensed wholesaler, stamps shall be affixed, at the location for which the license is issued, to each package of tobacco products sold or distributed.
II. The commissioner is authorized to exempt such tobacco products other than cigarettes from the requirement of affixing stamps to their packages under paragraph I, as to which he finds that the affixing of stamps is physically impractical due to the size or nature of the package or that the cost of affixing the stamps is unreasonably disproportionate to the tax revenue to be collected. In lieu of stamps, the commissioner may, by rules adopted under RSA 541-A, require the submission of periodic reports to the commissioner by wholesalers thereof exempted under this paragraph, setting forth the total amount of such unstamped tobacco products distributed and transmitting payment of the tax due under this chapter.
III. Any person who violates the provisions of this section by failing to make the reports and to pay the taxes due shall be guilty of a felony.
Source. 1939, 167:11, 12. RL 79:11, 12. 1947, 133:10. RSA 78:12. 1973, 544:9. 1981, 128:22; 210:15. 1991, 292:5, eff. July 1, 1991.