5342 Possession of untaxed tobacco products
(a) Except as authorized by this chapter, no person, not being an affixing
agent or not holding an unexpired exemption certificate, shall have in
such person's possession within this State 10 or more packs or packages
(or an equivalent amount unpackaged) of tobacco products upon which the
Delaware tobacco product tax has not been paid, or to which Delaware tobacco
product tax stamps are not affixed in the amount required.
(b) Whenever any tobacco products are found at the place of business of
a dealer, whether a stamp affixing agent or not, and such tobacco products
do not have the proper amount of stamps affixed and cancelled, or it is
determined that the Delaware tobacco product tax has not been paid on
such tobacco products, and the boxes, cartons or other containers have
not been marked as having been received within 72 hours, such dealer shall
be fined not less than $100 nor more than $1,000, or imprisoned not more
than 90 days, or both.
(c) Notwithstanding the provisions of subsection (b) of this section, any
violation of § 5317(b) of this title shall be punishable as a violation
of subsection (b) of this section, except that the Superior Court in and
for the county in which any element of the offense occurred shall have
exclusive original jurisdiction over offenses under this subsection.