(1) The state tax commission may revoke or suspend the permit issued to any
person pursuant to chapter 25, title 63, Idaho Code, in accordance with
procedures set forth in the Idaho administrative procedure act. The state
tax commission may, in addition to the suspension or revocation of such
permit, assess a civil penalty to be paid by such permittee in an amount
not to exceed the greater of five hundred percent (500%) of the retail
value of the cigarettes involved or five thousand dollars ($ 5,000), upon
finding a violation of any of the provisions of this chapter by such permittee.
Assessment of a civil penalty hereunder shall be made in the same manner
as provided in
section 63-2516, Idaho Code, for assessing a tax under this chapter.
Cigarettes that are acquired, held, owned, possessed, transported in,
imported into, or sold or distributed in this state in violation of the
provisions of this chapter, shall be deemed contraband under
section 63-2513, Idaho Code
, and shall be subject to seizure and forfeiture as provided therein. Provided
however, notwithstanding the provisions of
section 63-2515, Idaho Code
, all such cigarettes so seized and forfeited shall be destroyed and shall
not be subject to resale. Such cigarettes shall be deemed contraband whether
the violation of this chapter is knowing or otherwise.