State Codes and Statutes
Statutes > North-carolina > Chapter_66 > GS_66-293§ 66‑293. Sale ofcertain cigarettes prohibited.
(a) Civil Penalty. Itis unlawful for a person required to pay taxes pursuant to Part 2 or 3 ofArticle 2A of Chapter 105 of the General Statutes to sell or deliver cigarettesbelonging to a brand family of a nonparticipating manufacturer if the sale ofthe cigarettes is subject to such taxes unless the cigarettes are included onthe compliant nonparticipating manufacturer's list prepared and made public bythe Office of the Attorney General under G.S. 66‑294.1 as of the date theperson sells or delivers the cigarettes. It is not a violation of thissubsection if the brand family was on the compliant nonparticipatingmanufacturer's list when the person purchased the cigarettes and the personsold or delivered the cigarettes within 60 days of the purchase. The AttorneyGeneral may impose a civil penalty on a person that it finds violates thissubsection. The amount of the penalty may not exceed the greater of fivehundred percent (500%) of the retail value of the cigarettes sold or fivethousand dollars ($5,000).
(b) Contraband. Cigarettes described in subsection (a) of this section are contraband and maybe seized by a law enforcement officer. The procedure for seizure anddisposition of this contraband is the same as the procedure under G.S. 105‑113.31and G.S. 105‑113.32 for non‑tax‑paid cigarettes. (2002‑145, s. 3.)
