48-11-24
Penalties for possession of unstamped tobacco products; penalty for operation of unlicensed business or activity; procedure for enforcement and collection of penalties; costs and expenses
(a) Any person who possesses unstamped cigarettes or nontax-paid cigars,
or little cigars, or loose or smokeless tobacco in violation of this chapter
shall be liable for a penalty of not more than $50.00 for each individual
carton of unstamped cigarettes and $50.00 for each individual nontax-paid
carton of little cigars, box of cigars or container of loose or smokeless
tobacco in his or her possession.
(b) Any person who engages in any business or activity for which a
license is required by this chapter without first having obtained a license
to do so or any person who continues to engage in or conduct the business
after the person’s license has been revoked or during a suspension
of the license shall be guilty of a misdemeanor of a high and aggravated
nature and, upon conviction thereof, shall be subject to imprisonment
for up to 12 months, a fine of not more than $5,000.00, or both. Each
day that the business is engaged in or conducted shall be deemed a separate offense.
(c) Proceedings to enforce and collect the penalties provided by this
chapter shall be brought by and in the name of the commissioner. With
respect to offenses committed within the territorial jurisdiction of the
court, each superior court shall have jurisdiction to enforce and collect
the penalty. The costs recoverable in any such proceeding shall
be recovered by the commissioner in the event of judgment in the commissioner’s
favor. If the judgment is for the defendant, it shall be without
costs against the commissioner. All expenses incident to the recovery
of any penalty pursuant to this Code section shall be paid in the same
manner as any other expense incident to the administration of this chapter.