Section 149.200 – Illegal activities related to cigarettes and cigarette labeling — penalty.
Effective – 01 Jan 2017, 2 histories 149.200. Illegal activities related to cigarettes and cigarette labeling — penalty. — 1. It is unlawful for any person to: (1) Sell or distribute in this state, to acquire, hold, own, possess or transport for sale or distribution in this state, or to import, or cause to be […]
Section 149.203 – Revocation or suspension of a wholesaler’s license, when — civil penalty, when — cigarettes deemed contraband, when.
Effective – 28 Aug 2002 149.203. Revocation or suspension of a wholesaler’s license, when — civil penalty, when — cigarettes deemed contraband, when. — 1. The director may revoke or suspend the license or licenses of any wholesaler pursuant to the procedures set forth in section 149.035 upon finding a violation of section 149.200, or […]
Section 149.206 – Violation deemed unlawful trade practice.
Effective – 28 Aug 2002 149.206. Violation deemed unlawful trade practice. — A violation of sections 149.200 to 149.215 shall constitute an unlawful trade practice as provided in section 407.020 and in addition to any remedies or penalties set forth in sections 149.200 to 149.215, shall be subject to any remedies or penalties available for […]
Section 149.212 – Director to enforce provisions of sections 149.200 to 149.215 — attorney general’s concurrent power — injunctive relief available, when.
Effective – 28 Aug 2002 149.212. Director to enforce provisions of sections 149.200 to 149.215 — attorney general’s concurrent power — injunctive relief available, when. — Sections 149.200 to 149.215 shall be enforced by the director provided, that at the request of the director or the director’s duly authorized agent, the state highway patrol and […]
Section 149.065 – Revenue to fair share fund, health initiatives fund, and school moneys fund.
Effective – 01 Oct 1993 149.065. Revenue to fair share fund, health initiatives fund, and school moneys fund. — All taxes collected pursuant to this chapter, except for those portions required to be deposited in the fair share fund or the health initiatives fund, shall be deposited in the state treasury to the credit of […]
Section 149.071 – Fraudulent activity relative to tax stamps a felony — penalty.
Effective – 28 Aug 2021, 2 histories 149.071. Fraudulent activity relative to tax stamps a felony — penalty. — Any person who shall, without the authorization of the director of revenue, make or manufacture, or who shall falsely or fraudulently forge, counterfeit, reproduce, restore, or process any stamp, impression, copy, facsimile, or other evidence for […]
Section 149.076 – Failure to make or falsification of required return or refusal to permit inspection of records prohibited — false report or application a felony, penalty.
Effective – 28 Aug 2021, 2 histories 149.076. Failure to make or falsification of required return or refusal to permit inspection of records prohibited — false report or application a felony, penalty. — 1. No manufacturer, wholesaler or retailer shall fail or refuse to make any return required by the director, or refuse to permit […]
Section 149.081 – Violation not otherwise specified a misdemeanor, penalty.
Effective – 28 Aug 1974 149.081. Violation not otherwise specified a misdemeanor, penalty. — A person who violates any provision of this chapter for which no criminal penalty is otherwise provided shall be guilty of a misdemeanor and, upon conviction, shall be punished by confinement in the county jail for a term not exceeding one […]
Section 149.082 – Additional tax — rate — collection — deposit — if federal excise tax reimposed, effect.
Effective – 28 Aug 1985 149.082. Additional tax — rate — collection — deposit — if federal excise tax reimposed, effect. — 1. In addition to the tax imposed in section 149.015, there is hereby imposed a tax upon the sale of cigarettes equal to that portion of the federal excise tax on cigarettes which […]
Section 149.160 – Tax upon first sale, rate, payment, credit — deposit of funds into health initiatives fund — contingent expiration.
Effective – 01 Oct 1993 149.160. Tax upon first sale, rate, payment, credit — deposit of funds into health initiatives fund — contingent expiration. — 1. A tax is levied upon the first sale of tobacco products, other than cigarettes, within the state. The tax on tobacco products shall be at the rate of ten […]