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.
Section: Previous 42-3252 42-3253 42-3301 42-3302 42-3303 42-3303.01 42-3304 42-3305 42-3306 42-3307 42-3308 42-3351 42-3352 42-3353 42-3354 NextLast modified: October 13, 2016