(a) Except as otherwise authorized by this subchapter, a person who knowingly purchases, sells, offers for sale, receives, possesses, or transports upon his or her person, on his or her premises, or in his or her vehicle any cigarettes that do not have affixed thereon the stamps required by this subchapter or any other tobacco products upon which the taxes imposed by this subchapter have not been paid is guilty of a criminal offense that is a:
(1) Class C felony if the tax value of the total amount of tobacco products is equal to or exceeds one hundred dollars ($100); or
(2) Class A misdemeanor if the tax value of the total amount of tobacco products is less than one hundred dollars ($100).
(b) (1) A violation under subsection (a) of this section is a deceptive or unconscionable trade practice under ยงยง 4-88-101 -- 4-88-115 and may be enforced by the Attorney General.
(2) Each purchase, sale, or offer to sell cigarettes or other tobacco products in violation of subsection (a) of this section constitutes a separate violation.
Section: Previous 26-57-238 26-57-239 26-57-240 26-57-241 26-57-242 26-57-243 26-57-244 26-57-245 26-57-246 26-57-247 26-57-248 26-57-249 26-57-250 26-57-251 26-57-252 NextLast modified: November 15, 2016