42-3228. Penalties; violations; classification

A. Except as otherwise provided in this section, a violation of this article by a person other than an individual who is not an adult is a class 5 felony, and:

1. For the first violation of this article, the person shall be fined one thousand dollars or five times the retail value of the tobacco products involved in the violation, whichever is greater.

2. For the second or subsequent violation of this article, the person shall be fined five thousand dollars or five times the retail value of the tobacco products involved in the violation, whichever is greater.

B. A person who is an adult and who knowingly submits a false certification under section 42-3223, subsection A, paragraph 1 commits a class 5 felony, and for each offense the person shall be fined ten thousand dollars or five times the retail value of the tobacco products involved in the violation, whichever is greater. A person who is under the legal minimum purchase age and who knowingly submits a false certification under section 42-3223, subsection A, paragraph 1 commits a petty offense.

C. A person who fails to pay any tax required in connection with a delivery sale shall pay, in addition to any other penalty, a penalty of five times the retail value of the tobacco products involved.

D. Any tobacco products sold or attempted to be sold in a delivery sale that does not meet the requirements of this article shall be forfeited to the state pursuant to section 42-1124.

E. A person who, in connection with a delivery sale, delivers tobacco products on behalf of a delivery service to an individual who is not an adult is guilty of a violation of section 13-3622.

F. All fixtures, equipment and all other materials and personal property on the premises of any person who, with the intent to defraud this state, mails or ships tobacco products into this state and fails to satisfy any of the requirements of this article shall be forfeited to this state.

G. An individual who is not an adult and who knowingly violates any provision of this article is guilty of a petty offense.

42-3228. Penalties; violations; classification

A. Except as otherwise provided in this section, a violation of this article by a person other than an individual who is not an adult is a class 5 felony, and:

1. For the first violation of this article, the person shall be fined one thousand dollars or five times the retail value of the tobacco products involved in the violation, whichever is greater.

2. For the second or subsequent violation of this article, the person shall be fined five thousand dollars or five times the retail value of the tobacco products involved in the violation, whichever is greater.

B. A person who is an adult and who knowingly submits a false certification under section 42-3223, subsection A, paragraph 1 commits a class 5 felony, and for each offense the person shall be fined ten thousand dollars or five times the retail value of the tobacco products involved in the violation, whichever is greater. A person who is under the legal minimum purchase age and who knowingly submits a false certification under section 42-3223, subsection A, paragraph 1 commits a petty offense.

C. A person who fails to pay any tax required in connection with a delivery sale shall pay, in addition to any other penalty, a penalty of five times the retail value of the tobacco products involved.

D. Any tobacco products sold or attempted to be sold in a delivery sale that does not meet the requirements of this article shall be forfeited to the state pursuant to section 42-1124.

E. A person who, in connection with a delivery sale, delivers tobacco products on behalf of a delivery service to an individual who is not an adult is guilty of a violation of section 13-3622.

F. All fixtures, equipment and all other materials and personal property on the premises of any person who, with the intent to defraud this state, mails or ships tobacco products into this state and fails to satisfy any of the requirements of this article shall be forfeited to this state.

G. An individual who is not an adult and who knowingly violates any provision of this article is guilty of a petty offense.