Additional requirements on the sale of tobacco products; seizure and forfeiture
of contraband; revocation of licenses
(a) As used in this Code section, the term "package" means a pack,
carton, or container of any kind in which cigarettes or loose or smokeless
tobacco is offered for sale, sold, or otherwise distributed, or intended
for distribution, to consumers.
(b) No tax stamp may be affixed to, or made upon, any package of cigarettes
or loose or smokeless tobacco if:
(1) The package differs in any respect with the requirements of the federal
Cigarette Labeling and Advertising Act,
15 U.S.C. Section 1331, et seq., for the placement of labels, warnings, or any other information
upon a package of cigarettes or loose or smokeless tobacco that is to
be sold within the United States;
(2) The package is labeled "For Export Only," "U.S. Tax Exempt,"
"For Use Outside U.S.," or similar wording indicating that the
manufacturer did not intend that the product be sold in the United States;
(3) The package, or a package containing individually stamped packages, has
been altered by adding or deleting the wording, labels, or warnings described
in paragraph (1) or (2) of this subsection;
(4) The package has been imported into the United States after January 1,
2000, in violation of
26 U.S.C. Section 5754;
(5) The package in any way violates federal trademark or copyright laws; or
(6) The package in any way violates
Code Section 10-13A-5.
(c) Any person who sells or holds for sale a cigarette or loose or smokeless
tobacco package to which is affixed a tax stamp in violation of subsection
(b) of this Code section shall be guilty of a misdemeanor.
(d) Notwithstanding any other provision of law, the commissioner may revoke
any license issued under this chapter to any person who sells or holds
for sale a cigarette or loose or smokeless tobacco package to which is
affixed a tax stamp in violation of subsection (b) of this Code section.
(e) Notwithstanding any other provision of law, the commissioner may seize
and destroy or sell to the manufacturer, only for export, packages that
do not comply with subsection (b) of this Code section.
A violation of subsection (b) of this Code section shall constitute an
unfair and deceptive act or practice under Part 2 of Article 15 of Chapter
1 of Title 10, the "Fair Business Practices Act of 1975."