Unstamped products or products with unpaid taxes -- Criminal offense --
Deceptive trade practice.
(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).
(1) A violation under subsection (a) of this section is a deceptive or unconscionable
trade practice under
§§ 4-88-101 --
4-88-115 and may be enforced by the Attorney General.
Each purchase, sale, or offer to sell cigarettes or other tobacco products
in violation of subsection (a) of this section constitutes a separate