(1) Any person, firm, limited liability company, partnership, or corporation
or agent thereof who at retail sells or offers for sale, displays for
sale, or possesses with intent to sell any cigarettes, the package of
which does not bear the stamp, or an imprint or impression by a suitable
metering machine approved by the department, evidencing the payment of
the taxes imposed by this article and
section 21 of article X of the state constitution, shall be punished as provided in
(2) (a) If a person neglects or refuses to make a return as required by this
article, the executive director of the department shall impose a penalty
of one hundred dollars.
(b) If a person fails to pay the tax in the time allowed for the discount in
section 39-28-104 (1), a penalty equal to ten percent thereof plus one-half of one percent per
month from the date when due, not to exceed eighteen percent in the aggregate,
together with interest on such delinquent taxes at the rate computed under
section 39-21-110.5, shall apply.
(c) In computing and assessing the penalty, penalty interest, and interest
pursuant to paragraph (b) of this subsection (2), the executive director
of the department may make an estimate, based upon such information as
may be available, of the amount of taxes due for the period for which
the taxpayer is delinquent.