§ 5365. Shipping requirements.
§ 5365. Shipping requirements. (a) Each person who mails, ships or otherwise delivers a tobacco product, as defined under § 5301 of this title, in connection with a delivery sale shall become affixing agents as defined under § 5301 of this title and shall be eligible to receive commissions under § 5318 of this title. […]
§ 5366. Registration and reporting requirements.
§ 5366. Registration and reporting requirements. (a) Prior to making delivery sales or mailing, shipping or otherwise delivering any tobacco product, as defined under § 5301 of this title, in connection with any such sales, every person shall file with the Department a statement setting forth such person’s name, trade name and the address of […]
§ 5367. Collection of taxes.
§ 5367. Collection of taxes. Each person accepting a purchase order for a delivery sale, to include cigars and pipe tobacco shall collect and remit to the Department all any tobacco product taxes imposed by this State with respect to such delivery sale, except that such collection and remission shall not be required to the […]
§ 5368. Penalties.
§ 5368. Penalties. (a) Except as otherwise provided in this section, a first violation of any provision of this subchapter shall be punishable by a fine of $1,000 or 5 times the retail value of the any tobacco product or tobacco substitute involved, whichever is greater. A second or subsequent violation of any provision of […]
§ 5369. Enforcement.
§ 5369. Enforcement. The Attorney General or the Attorney General’s designee, or any person who holds a valid permit under 26 U.S.C. § 5712, may bring an action in the appropriate court in this State to prevent or restrain violations of this subchapter by any person or any person controlling such person. 74 Del. Laws, […]
§ 5344. Liability joint and several as between owner and operator.
§ 5344. Liability joint and several as between owner and operator. Whenever a duty or liability is imposed under this chapter on the owner or operator of tobacco product vending machines, the owner and operator is jointly and severally liable for the performance of such duty or satisfaction of such liability. 30 Del. C. 1953, […]
§ 5345. Police powers; arrests.
§ 5345. Police powers; arrests. (a) Employees of the Department of Finance who are designated “tobacco product tax-enforcement officers” are peace officers and have the same police power and authority as constables throughout the State. (b) Such officers may arrest on view, except in private homes, without warrant, any person actually engaged in the unlawful […]
§ 5318. Appointment of stamp affixing agents; commission.
§ 5318. Appointment of stamp affixing agents; commission. (a) The Department may appoint any manufacturer of tobacco products or wholesaler within this State and may appoint any other person within or without this State as its agent to affix Delaware tobacco product tax stamps. Tax affixing agents located outside the State must apply the stamps […]
§ 5346. Prohibitions.
§ 5346. Prohibitions. (a) No tobacco product tax stamp may be affixed to or made upon any package of cigarettes if: (1) The package differs in any respect with the requirements of the Federal Cigarette Labeling and Advertising Act for the placement of labels, warnings or any other information upon a package of cigarettes that […]
§ 5319. Alternate method of collection; other tobacco products.
§ 5319. Alternate method of collection; other tobacco products. If in the judgment of the Department the collection of the excise tax imposed in § 5305 of this title upon tobacco products other than cigarettes will be more efficiently and economically collected by a system which does not employ tax stamps as authorized by this […]