§ 44-20-12.2 Prohibited acts –Penalty. – (a) No person or other legal entity shall sell or distribute in the state,acquire, hold, own, possess, or transport for sale or distribution in thisstate, or import or cause to be imported into the state for sale ordistribution in this state nor shall tax stamps be affixed to any cigarettepackage:
(1) That bears any label or notice prescribed by the UnitedStates Department of Treasury to identify cigarettes exempt from tax by theUnited States pursuant to section 5704 of title 26 of the United States Code,26 U.S.C. § 5704(b) (concerning cigarettes intended for shipment to aforeign country, Puerto Rico, the Virgin Islands, or a possession of the UnitedStates), or for consumption beyond the jurisdiction of the internal revenuelaws of the United States, including any notice or label described in section44.185 of title 27 of the Code of Federal Regulations, 27 CFR 44.185;
(2) That is not labeled in conformity with the provisions ofthe Federal Cigarette Labeling and Advertising Act, 15 U.S.C. § 1331 etseq., or any other federal requirement for the placement of labels, warningsand other information, applicable to cigarette packages intended for domesticconsumption;
(3) The packaging of which has been modified or altered by aperson other than the original manufacturer of the cigarettes, including by theplacement of a sticker to cover information on the package. For purposes ofthis subsection, a cigarette package shall not be construed to have beenmodified or altered by a person other than the manufacturer if the most recentmodification to, or alteration of, the package was by the manufacturer or by aperson authorized by the manufacturer;
(4) Imported into the United States in violation of 26 U.S.C.§ 5754 or any other federal law, or implementing federal regulations;
(5) That the person otherwise knows or has reason to know themanufacturer did not intend to be sold, distributed, or used in the UnitedStates; or
(6) That has not been submitted to the secretary of the U.S.Department of Health and Human Services the list or lists of the ingredientsadded to tobacco in the manufacture of those cigarettes required by the FederalCigarette Labeling and Advertising Act, 15 U.S.C. § 1335a.
(b) The tax administrator is authorized to obtain andexchange information with the United States Customs Service for the purpose ofenforcing this section.
(c) Any person who affixes or distributes a tax stamp inviolation of this section shall be fined not more than five hundred dollars($500) for the first offense, and for each subsequent offense shall be finednot more than one thousand dollars ($1,000), or be imprisoned not more than oneyear, or be both fined and imprisoned.
(d) Any cigarettes found in violation of this section shallbe declared to be contraband goods and may be seized by the tax administratoror his or her agents, or by any sheriff or his or her deputy or any policeofficer, without a warrant. The tax administrator may promulgate rules andregulations for the destruction of contraband goods pursuant to this section,including the administrator's right to allow the true holder of the trademarkrights in a cigarette brand to inspect contraband cigarettes prior to theirdestruction.
(e) The prohibitions of this section do not apply to:
(1) Tobacco products that are allowed to be imported orbrought into the United States free of tax and duty under subsection IV ofchapter 98 of the harmonized tariff schedule of the United States (see 19U.S.C. § 1202); or
(2) Tobacco products in excess of the amounts described insubdivision (1) of this subsection if the excess amounts are voluntarilyabandoned to the tax administrator at the time of entry, but only if thetobacco products were imported or brought into the United States for personaluse and not with intent to defraud the United States or any state.
(f) If any part or provision of this section or theapplication of any part to any person or circumstance is held invalid, theremainder of the section, including the application of that part or provisionto other persons or circumstances, shall not be affected by that invalidity andshall continue in full force and effect. To this end, the provisions of thissection are severable.
§ 44-20-12.2 Prohibited acts –Penalty. – (a) No person or other legal entity shall sell or distribute in the state,acquire, hold, own, possess, or transport for sale or distribution in thisstate, or import or cause to be imported into the state for sale ordistribution in this state nor shall tax stamps be affixed to any cigarettepackage:
(1) That bears any label or notice prescribed by the UnitedStates Department of Treasury to identify cigarettes exempt from tax by theUnited States pursuant to section 5704 of title 26 of the United States Code,26 U.S.C. § 5704(b) (concerning cigarettes intended for shipment to aforeign country, Puerto Rico, the Virgin Islands, or a possession of the UnitedStates), or for consumption beyond the jurisdiction of the internal revenuelaws of the United States, including any notice or label described in section44.185 of title 27 of the Code of Federal Regulations, 27 CFR 44.185;
(2) That is not labeled in conformity with the provisions ofthe Federal Cigarette Labeling and Advertising Act, 15 U.S.C. § 1331 etseq., or any other federal requirement for the placement of labels, warningsand other information, applicable to cigarette packages intended for domesticconsumption;
(3) The packaging of which has been modified or altered by aperson other than the original manufacturer of the cigarettes, including by theplacement of a sticker to cover information on the package. For purposes ofthis subsection, a cigarette package shall not be construed to have beenmodified or altered by a person other than the manufacturer if the most recentmodification to, or alteration of, the package was by the manufacturer or by aperson authorized by the manufacturer;
(4) Imported into the United States in violation of 26 U.S.C.§ 5754 or any other federal law, or implementing federal regulations;
(5) That the person otherwise knows or has reason to know themanufacturer did not intend to be sold, distributed, or used in the UnitedStates; or
(6) That has not been submitted to the secretary of the U.S.Department of Health and Human Services the list or lists of the ingredientsadded to tobacco in the manufacture of those cigarettes required by the FederalCigarette Labeling and Advertising Act, 15 U.S.C. § 1335a.
(b) The tax administrator is authorized to obtain andexchange information with the United States Customs Service for the purpose ofenforcing this section.
(c) Any person who affixes or distributes a tax stamp inviolation of this section shall be fined not more than five hundred dollars($500) for the first offense, and for each subsequent offense shall be finednot more than one thousand dollars ($1,000), or be imprisoned not more than oneyear, or be both fined and imprisoned.
(d) Any cigarettes found in violation of this section shallbe declared to be contraband goods and may be seized by the tax administratoror his or her agents, or by any sheriff or his or her deputy or any policeofficer, without a warrant. The tax administrator may promulgate rules andregulations for the destruction of contraband goods pursuant to this section,including the administrator's right to allow the true holder of the trademarkrights in a cigarette brand to inspect contraband cigarettes prior to theirdestruction.
(e) The prohibitions of this section do not apply to:
(1) Tobacco products that are allowed to be imported orbrought into the United States free of tax and duty under subsection IV ofchapter 98 of the harmonized tariff schedule of the United States (see 19U.S.C. § 1202); or
(2) Tobacco products in excess of the amounts described insubdivision (1) of this subsection if the excess amounts are voluntarilyabandoned to the tax administrator at the time of entry, but only if thetobacco products were imported or brought into the United States for personaluse and not with intent to defraud the United States or any state.
(f) If any part or provision of this section or theapplication of any part to any person or circumstance is held invalid, theremainder of the section, including the application of that part or provisionto other persons or circumstances, shall not be affected by that invalidity andshall continue in full force and effect. To this end, the provisions of thissection are severable.
§ 44-20-12.2 Prohibited acts –Penalty. – (a) No person or other legal entity shall sell or distribute in the state,acquire, hold, own, possess, or transport for sale or distribution in thisstate, or import or cause to be imported into the state for sale ordistribution in this state nor shall tax stamps be affixed to any cigarettepackage:
(1) That bears any label or notice prescribed by the UnitedStates Department of Treasury to identify cigarettes exempt from tax by theUnited States pursuant to section 5704 of title 26 of the United States Code,26 U.S.C. § 5704(b) (concerning cigarettes intended for shipment to aforeign country, Puerto Rico, the Virgin Islands, or a possession of the UnitedStates), or for consumption beyond the jurisdiction of the internal revenuelaws of the United States, including any notice or label described in section44.185 of title 27 of the Code of Federal Regulations, 27 CFR 44.185;
(2) That is not labeled in conformity with the provisions ofthe Federal Cigarette Labeling and Advertising Act, 15 U.S.C. § 1331 etseq., or any other federal requirement for the placement of labels, warningsand other information, applicable to cigarette packages intended for domesticconsumption;
(3) The packaging of which has been modified or altered by aperson other than the original manufacturer of the cigarettes, including by theplacement of a sticker to cover information on the package. For purposes ofthis subsection, a cigarette package shall not be construed to have beenmodified or altered by a person other than the manufacturer if the most recentmodification to, or alteration of, the package was by the manufacturer or by aperson authorized by the manufacturer;
(4) Imported into the United States in violation of 26 U.S.C.§ 5754 or any other federal law, or implementing federal regulations;
(5) That the person otherwise knows or has reason to know themanufacturer did not intend to be sold, distributed, or used in the UnitedStates; or
(6) That has not been submitted to the secretary of the U.S.Department of Health and Human Services the list or lists of the ingredientsadded to tobacco in the manufacture of those cigarettes required by the FederalCigarette Labeling and Advertising Act, 15 U.S.C. § 1335a.
(b) The tax administrator is authorized to obtain andexchange information with the United States Customs Service for the purpose ofenforcing this section.
(c) Any person who affixes or distributes a tax stamp inviolation of this section shall be fined not more than five hundred dollars($500) for the first offense, and for each subsequent offense shall be finednot more than one thousand dollars ($1,000), or be imprisoned not more than oneyear, or be both fined and imprisoned.
(d) Any cigarettes found in violation of this section shallbe declared to be contraband goods and may be seized by the tax administratoror his or her agents, or by any sheriff or his or her deputy or any policeofficer, without a warrant. The tax administrator may promulgate rules andregulations for the destruction of contraband goods pursuant to this section,including the administrator's right to allow the true holder of the trademarkrights in a cigarette brand to inspect contraband cigarettes prior to theirdestruction.
(e) The prohibitions of this section do not apply to:
(1) Tobacco products that are allowed to be imported orbrought into the United States free of tax and duty under subsection IV ofchapter 98 of the harmonized tariff schedule of the United States (see 19U.S.C. § 1202); or
(2) Tobacco products in excess of the amounts described insubdivision (1) of this subsection if the excess amounts are voluntarilyabandoned to the tax administrator at the time of entry, but only if thetobacco products were imported or brought into the United States for personaluse and not with intent to defraud the United States or any state.
(f) If any part or provision of this section or theapplication of any part to any person or circumstance is held invalid, theremainder of the section, including the application of that part or provisionto other persons or circumstances, shall not be affected by that invalidity andshall continue in full force and effect. To this end, the provisions of thissection are severable.
