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2006 SESSION

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HB 569 Cigarette tax; increases penalty for failure to properly affix stamps.

Introduced by: Samuel A. Nixon, Jr. | all patrons    ...    notes | add to my profiles

SUMMARY AS PASSED HOUSE: (all summaries)

Cigarette tax; penalty for failure to properly affix stamps. Increases from $250 to $500 the penalty for failure to affix tax stamps to 100 or more packs of cigarettes.  If the number of unstamped packs exceeds 500, it shall be prima facie of intent to defraud.  If a person sells, transports, receives or possesses 3,000 or more packages of unstamped cigarettes, the Tax Department may impose a penalty, not to exceed $2,500 per pack.


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