42-3305. Enforcement; penalty for failure to
precollect and remit tax; violation; classification


A. If the distributor fails to precollect or remit the tax imposed by this article
when due, the distributor is subject to a civil penalty equal to the amount of taxes that
should have been precollected or remitted but was not.


B. A distributor or any person who ships, transports, sells or distributes
cigarettes, cigars, smoking tobacco, plug tobacco, snuff and other forms of tobacco on
which the tax required by this article has not been paid when due is guilty of a class 3
misdemeanor.