§245-39  Penalty exemptions; presumptions. 
(a) Sections 245-37 and 245-38 shall not apply to cigarettes that are exempt
from taxes as provided by section 245-3(b).



(b)  No cigarette tax stamp shall be required
to be paid upon cigarettes that are sold for personal use at sales outlets
operated under the regulations of the armed services of the United States;
provided that it shall be unlawful for any person, including members of the
armed services of the United States, to purchase such tax-exempt cigarettes for
purposes of resale.  Any person who intentionally, knowingly, or recklessly
resells, or offers for resale, tax-exempt cigarettes purchased at sales outlets
operated under the regulations of the armed services of the United States shall
be guilty of a violation of this chapter, and punishable as provided in section
245-37 or 245-38.  For purposes of this subsection, "person" means
one or more people, a company, corporation, a partnership, or any combination
of individuals.



(c)  Unless otherwise exempt from taxes by this
chapter, it shall be presumed that all cigarettes are subject to the tax
imposed by this chapter, unless the contrary is established, and the burden of
proof that they are not taxable shall be upon the person having possession of
them. [L 2000, c 249, pt of §1; am L 2001, c 270, §9]