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2014 SESSION
SB 285 Civil penalty; untaxed tobacco products.
Introduced by: Janet D. Howell | all patrons ... notes | add to my profiles | history
SUMMARY AS PASSED SENATE:
Civil penalty; untaxed tobacco products. Creates a civil penalty for the import, transport, possession, or resale of untaxed tobacco products and delineates the respective penalty for first, second, and third or subsequent offenses. The bill also specifies a civil penalty for willful intent to defraud the Commonwealth of taxes levied on tobacco products. This bill is identical to HB 898.
SUMMARY AS INTRODUCED:
Civil penalty; untaxed tobacco products. Creates a civil penalty for the import, transport, possession, or resale of untaxed tobacco products and delineates the respective penalty for first, second, and third or subsequent offenses. The bill also specifies a civil penalty for willful intent to defraud the Commonwealth of taxes levied on tobacco products.