The penalties herein prescribed are not intended as exclusive, but are
in addition and supplemental to any and all other existing remedies and
procedures prescribed by law for the enforcement of the revenue laws of
(a) Any person who shall forge or counterfeit an Idaho cigarette stamp shall
be guilty of a felony and upon conviction thereof shall be punished in
accordance with the provisions of the criminal code, and additionally
shall be ineligible to have issued him or to hold any state license or
permit to sell or vend goods or merchandise of any kind or type, or to
be employed by or work in any manner for any person who sells cigarettes
for a period of five (5) years thereafter.
(b) The possession, purchase or consumption by any person of more than ten
(10) packages of cigarettes without Idaho cigarette stamps is prohibited.
Any person who possesses, purchases or consumes more than ten (10) packages
of cigarettes without Idaho cigarette stamps shall be subject to a civil
penalty equal to three (3) times the amount of tax due for each full or
partial package of unstamped cigarettes in excess of ten (10), but in
no event shall the penalty be less than fifty dollars ($ 50.00). Such
penalty shall be assessed and collected, as provided in
section 63-2516, Idaho Code.
The penalty imposed by this subsection shall apply to persons acquiring
cigarettes from internet, catalog, telephone and facsimile retailers.
(c) All violations of the provisions of this chapter for which criminal penalties
are not otherwise imposed shall be misdemeanors and punishable in accordance
with the provisions of the criminal code.
The provisions of this section shall be applicable to all proceedings
pending before the state tax commission, the board of tax appeals, or
the courts of this state on the effective date of this act.