§ 48-11-24. Penalties for Possession of Unstamped Tobacco or Vaping Products; Penalty for Operation of Unlicensed Business or Activity; Procedure for Enforcement and Collection of Penalties; Costs and Expenses
Any person who possesses unstamped cigarettes or nontax-paid cigars, little cigars, loose or smokeless tobacco, alternative nicotine products, or vapor products in violation of this chapter shall be liable for a penalty of not more than $50.00 for each individual carton of unstamped cigarettes and $50.00 for each individual nontax-paid carton of little cigars, box […]
§ 48-11-25. Violations of Chapter; Penalties
It shall be unlawful for any person, with the intent to evade the tax imposed by this chapter, to possess unstamped cigarettes or loose or smokeless tobacco or nontax-paid cigars, loose or smokeless tobacco, alternative nicotine products, or vapor products. Any person who violates paragraph (1) of this subsection shall be guilty of a misdemeanor. […]
§ 48-11-26. Failure to File Report or Filing False Report Required by Chapter; Penalty
With respect to this chapter, it shall be unlawful for any person, with the intent to defraud the state or evade the payment of any tax, penalty, or interest or any part of a payment when due, to: Willfully fail or refuse to file any report or statement required to be filed pursuant to this […]
§ 48-11-27. False Entries on Invoices or Records Pursuant to Chapter; Penalty
It shall be unlawful for any person to: Make a false entry upon any invoices or any record relating to the purchase, possession, or sale of cigars, cigarettes, loose or smokeless tobacco, alternative nicotine products, or vapor products; or With intent to evade any tax imposed by this chapter, present any false entry upon any […]
§ 48-11-28. Possession, Use, Manufacture, or Other Unlawful Activities Involving Counterfeited Stamps or Tampering With Metering Machine Pursuant to Chapter; Penalty
With respect to this chapter, it shall be unlawful for any person to: Fraudulently make, utter, forge, or counterfeit any stamp prescribed by the commissioner; Cause or procure a violation of paragraph (1) of this subsection to be done; Willfully utter, publish, pass, or render as true any false, altered, forged, or counterfeited stamp; Knowingly […]
§ 48-11-30. Penalty for Sale or Possession of Counterfeit Cigarettes
Notwithstanding any other provision of law, the sale or possession for sale of counterfeit cigarettes by any person shall result in the seizure of the product and related machinery by the commissioner or his or her authorized agents and any law enforcement agency at the direction of the commissioner and shall be punishable as follows: […]
§ 48-11-15. Procedure for Refund of Taxes, Cost Price of Affixed Stamps, and Tax on Tobacco or Vaping Products Unfit for Sale, Use, or Consumption and Destroyed or Exported
The Office of the State Treasurer is authorized to pay, on the order of the commissioner, claims for refunds of cigar, cigarette, loose or smokeless tobacco, alternative nicotine product, or vapor product taxes found by the commissioner or the courts to be due any distributor, dealer, or taxpayer. The commissioner, upon proof satisfactory to the […]
§ 48-11-16. Purchase of Tax Stamps on Account by Licensed Distributors; Permit; Time of Payment; Bond; Cancellation of Permit Without Notice for Failure or Refusal to Comply With Code Section; Annual Payment of Any Liability Outstanding
The commissioner may permit licensed distributors to purchase tax stamps from the department on account. Permits may be granted only to licensed distributors who post bonds with the commissioner in amounts sufficient in the opinion of the commissioner to secure payment for stamps delivered on account. Tax stamps purchased by licensed distributors shall be paid […]
§ 48-11-17. Amount of Unpaid Tax as Lien Against Property of Violators; Seizure and Sale; Recording of Lien
The amount of any unpaid tax shall be a lien against the property of any distributor or dealer who sells cigars, cigarettes, loose or smokeless tobacco, alternative nicotine products, or vapor products without collecting the tax and against the property of any person using or consuming cigars, cigarettes, loose or smokeless tobacco, alternative nicotine products, […]
§ 48-11-18. Procedure for Hearing by Persons Aggrieved by Action of Commissioner; Initiation of Hearings by Commissioner; Production of Evidence; Appeals; Bond; Grounds for Not Sustaining Commissioner’s Action; Costs
Any person aggrieved by any action of the commissioner or the commissioner’s authorized agent may apply to the commissioner, in writing within ten days after the notice of the action is delivered or mailed to the commissioner, for a hearing. The application shall set forth the reasons why the hearing should be granted and the […]