§ 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 […]
§ 5351. Forfeiture of tobacco products; disposal.
§ 5351. Forfeiture of tobacco products; disposal. (a) In the event of a conviction under § 5342 of this title, the tobacco products which were the subject of the violation are automatically forfeited to the State. (b) The Department shall destroy any tobacco products forfeited under this section. The Department may, prior to the destruction […]
§ 5321. Duties imposed on licensed tobacco products dealers; lists.
§ 5321. Duties imposed on licensed tobacco products dealers; lists. (a) A licensed tobacco products dealer may not sell tobacco products or purchase tobacco products from any person required to be licensed who is not so licensed or is improperly licensed; except that a licensed wholesale tobacco products dealer may sell tax paid tobacco products […]
§ 5352. Forfeiture of vehicle used in illegally transporting tobacco products.
§ 5352. Forfeiture of vehicle used in illegally transporting tobacco products. Any vehicle used in the transporting of tobacco products in violation of this chapter is subject to the provisions of subchapter II of Chapter 23 of Title 11. 30 Del. C. 1953, § 5352; 54 Del. Laws, c. 296, § 1; 55 Del. Laws, […]
§ 5322. Duties imposed on manufacturer’s representatives.
§ 5322. Duties imposed on manufacturer’s representatives. A tobacco products manufacturer’s representative may sell only to a licensed tobacco products dealer, unless the representative obtains a dealer’s license under this chapter and the rules and regulations promulgated under this chapter. A manufacturer’s representative who participates in promotional activities involving the sale of tobacco products to […]
§ 5353. Tobacco product vending machine forfeiture proceedings.
§ 5353. Tobacco product vending machine forfeiture proceedings. (a) The proceedings for the forfeiture of any tobacco product vending machine in which are found untaxed tobacco products shall be in rem. The State shall be the plaintiff and the property the defendant. A petition shall be filed in the Superior Court of the county in […]