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2010 SESSION

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SB 476 Cigarette tax; penalties for unstamped cigarettes.

Introduced by: John C. Watkins | all patrons    ...    notes | add to my profiles

SUMMARY AS PASSED: (all summaries)

Cigarette tax; penalties for unstamped cigarettes.  Establishes additional civil penalties for unstamped cigarettes as follows: $2.50 per pack, up to $500, for the first violation by a legal entity within a 36-month period; $5 per pack, up to $1,000, for the second violation by the legal entity within a 36-month period; and $10 per pack, up to $50,000, for the third or subsequent violation by the legal entity within a 36-month period. If willful intent exists to defraud the Commonwealth, the penalty is $25 per pack, up to $250,000.  The same penalties apply to any person who sells, purchases, transports, receives, or possesses unstamped cigarettes.


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