§ 44-20.1-8 - Penalties.
SECTION 44-20.1-8
§ 44-20.1-8 Penalties. – (a) Except as otherwise provided in this section, a first violation of anyprovision of this chapter shall be punishable by a fine of one thousand dollars($1,000) or five (5) times the retail value of the cigarettes involved,whichever is greater. A second or subsequent violation of any provision of thischapter shall be punishable by a fine of five thousand dollars ($5,000) or five(5) times the retail value of the cigarettes involved, whichever is greater.
(b) Any person who knowingly violates any provision of thischapter, or who knowingly and falsely submits a certification under subsection44-20.1-3(a)(1) in another person's name, shall, for each such offense, befined ten thousand dollars ($10,000) or five (5) time the retail value of thecigarettes involved, whichever is greater, or imprisoned not more than five (5)years, or both.
(c) Any person failing to collect of remit to theadministrator any tax required in connection with a delivery sale, shall beassessed, in addition to any other penalty, a penalty of five (5) times theretail value of the cigarettes involved.
(d) Any cigarettes sold or attempted to be sold in a deliverysale that does not meet the requirements of this chapter shall be forfeited tothe state and destroyed.
(2) All fixtures, equipment, and all other materials andpersonal property on the premises of any person who, with the intent to defraudthe state, violates and of the requirements of this chapter, shall be forfeitedto the state.