Levied; amount; liability for payment; registration as responsible taxpayers;
seizure of contraband.
An excise tax is hereby imposed on the storage, use or other consumption
in this state of tobacco products purchased at retail in an amount equal
to that set out in Section 40-25-2 or to any additional amount or amounts
of tobacco sales tax as may be otherwise levied or provided by law.
Every person storing, using, or otherwise consuming in this state tobacco
products purchased at retail shall be liable for the tax imposed by this
article, and the liability shall not be extinguished until the tax has
been paid to this state; provided, that if said tobacco products have
attached thereto the stamps provided in said Section 40-25-2 as aforesaid,
or as otherwise provided by law, or if said tax imposed by said Section
40-25-2 as aforesaid, or to any additional amount or amounts of tobacco
sales tax as may be otherwise levied or provided by law has been paid
by the seller of such tobacco products, then the tax imposed by this article
shall not be due. Every person who shall purchase tobacco products subject
to the tax imposed by this article shall register with the Department
of Revenue as a responsible taxpayer subject to the obligation of maintaining
records and making returns, and shall furnish his name and address and
the address at which tobacco products are received if that address is
different from his permanent address and shall furnish such other information
as the commissioner shall deem appropriate for the administration of this article.
All tobacco products subject to the tax imposed by this article and with
respect to which the tax has not been paid are declared to be contraband
and may be seized without warrant by the commissioner or his agents or
employees or by any peace officer of this state, and confiscated as provided
in Section 40-25-8, and in such case the tax shall become immediately
due; except, that tobacco products in the possession of a registered taxpayer,
as defined in this article, shall not be deemed contraband and subject
to seizure and confiscation unless the time for making the report required
by Section 40-25-42 has expired.
Every person subject to the tax imposed by this article who fails to register
with the Department of Revenue as a responsible taxpayer; or every person
owning or possessing tobacco products declared to be contraband under
this section shall be deemed a violator of this article and may be required
to pay a penalty of not less than $25 nor more than $500.
(Acts 1939, No. 409, p. 538; Code 1940, T. 51, §745; Acts 1953, No.
748, p. 1010; 1959, 2nd Ex. Sess., No. 129, p. 380, §1; Acts 1992,
No. 92-186, p. 349, §72.)