(1) It shall be unlawful for a person to act as a wholesaler of cigarettes
without a permit. The permit shall be obtained by application to the state
tax commission upon a form furnished by it, accompanied by a fee of fifty
dollars ($ 50.00). The wholesaler permit shall be nonassignable and shall
continue in force until surrendered or canceled.
(2) It shall be unlawful for any retailer to purchase, sell, offer for sale,
distribute, store or possess any cigarettes without first applying for
and receiving a seller's permit under
section 63-3620, Idaho Code.
(3) A permit shall be held only by persons actively engaged in making wholesale
sales of cigarettes. Any person not so engaged shall forthwith surrender
his permit to the state tax commission for cancellation.
(4) Whenever any person fails to comply with any provision of this chapter
relating to the purchase, sale or offering for sale or distribution of
cigarettes or any rules of the state tax commission relating to the cigarette
tax prescribed and adopted under this chapter, the state tax commission
may revoke or suspend any permit held by the person or may deny a new
permit to such person.
(5) The state tax commission may revoke the permit of a person not actively
engaged in activities requiring a permit under this section.
(6) Notice of revocation shall be given in the manner provided for deficiencies
in taxes in
section 63-3629, Idaho Code, which shall be subject to review as provided in
section 63-3631, Idaho Code.
(7) A permit, held by a person who for a period of twelve (12) consecutive
months files reports showing no cigarette activity reportable under this
chapter, shall expire automatically upon the state tax commission providing
notice of the expiration to the last known address of the person to whom
the permit was issued.
A person who engaged in activities requiring a permit under this section
without a permit or after a permit has been revoked or suspended, and
any person who is a responsible person, as defined in
section 63-3627, Idaho Code
, of such a business shall, after receiving written notice from the state
tax commission, be subject to a civil penalty not in excess of one hundred
dollars ($ 100), and each day shall constitute a separate offense, which
the state tax commission may assess as a deficiency pursuant to
section 63-2516, Idaho Code