Filing of monthly report and customs certificates.
Each and every wholesaler or jobber qualifying as such with the Department
of Revenue shall be required to file a report between the first and twentieth
of each month, covering the purchase or receipt by them of all tobacco
products enumerated and defined herein during the preceding month. Said
report shall give in detail the different kinds and quantities of tobacco
products so purchased or received by them during the preceding month.
The Department of Revenue shall furnish any person seeking to bring an
action under Section 8-19-10 with information permitting the identification
of a distributor which has affixed a stamp to a package of cigarettes
in accordance with this section. In addition, between the first and twentieth
of each month, each person licensed to affix the state tax stamp to cigarettes
shall file with the Department of Revenue, for all cigarettes imported
into the United States to which such person has affixed the Alabama revenue
stamp in the preceding month, copies of the customs certificates with
respect to such cigarettes required to be submitted by 19 U.S.C. §1681a(c).
Any wholesaler or jobber failing or refusing to file the above report
in the manner and time allowed shall be deemed a violator of this section
and upon conviction shall be fined not less than $100 nor more than $500
for each offense.
(Acts 1935, No. 194, p. 256; Code 1940, T. 51, §727; Acts 1951, No.
296, p. 590, §2; Act 2002-496, p. 1276, §1.)