§ 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: […]
§ 48-11-8. Prohibition of Sale or Possession of Unstamped Tobacco or Vaping Products; Distributors to Affix Stamps or Otherwise Pay Tax; Payment of Tax Only Once; Reports
No person shall sell, offer for sale, or possess with intent to sell any cigarettes in this state when the cigarette container does not bear the tax stamps required by Code Section 48-11-3. No person shall sell, offer for sale, or possess with intent to sell in this state any cigars or little cigars, alternative […]
§ 48-11-23.1. Additional Requirements on the Sale of Tobacco or Vaping Products; Seizure and Forfeiture of Contraband; Revocation of Licenses
As used in this Code section, the term “package” means a pack, carton, or container of any kind in which cigarettes, loose or smokeless tobacco, alternative nicotine products, or vapor products are offered for sale, sold, or otherwise distributed, or intended for distribution, to consumers. No tax stamp may be affixed to, or made upon, […]
§ 48-11-9. Seizure as Contraband of Unstamped Tobacco or Vapor Products; Exceptions; Sale at Public Auction; Procedure; Disposition of Proceeds; Hearing; Bond; Contraband Vending Machines
Any cigars, cigarettes, loose or smokeless tobacco, alternative nicotine products, or vapor products found at any place in this state without stamps affixed to them as required by this chapter and any cigarettes in violation of subsection (c) of Code Section 10-13A-9 are declared to be contraband articles and may be seized by the commissioner, […]
§ 48-11-10. Monthly Reports of Licensed Distributors; Contents; Authority to Require Reports From Common Carriers, Warehousemen, and Others; Penalty for Failure to File Timely Report
Every licensed distributor shall file with the commissioner, on or before the tenth day of each month, a report in the form prescribed by the commissioner disclosing: The quantity of cigars, cigarettes, loose or smokeless tobacco, alternative nicotine products, or vapor products on hand on the first and last days of the calendar month immediately […]