Apply For State Tobacco Licenses!

245-37 Sale or purchase of packages of cigarettes without stamps; fines and penalties

(a) Beginning April 1, 2001, a person shall be guilty of a class C felony if the person:

(1) Is not a licensee, and knowingly possesses, keeps, stores, acquires, or transports three thousand or more cigarettes that do not have stamps affixed to the cigarette packages as required by this part; or

(2) Knowingly sells one thousand or more cigarettes that do not have stamps affixed to the cigarette packages as required by this part.

(b) Beginning April 1, 2001, a person shall be guilty of a misdemeanor if the person:

(1) Is not a licensee, and knowingly possesses, keeps, stores, acquires, or transports one thousand or more cigarettes that do not have stamps affixed to the cigarette packages as required by this part; or

(2) Knowingly sells less than one thousand cigarettes that do not have stamps affixed to the cigarette packages as required by this part.

(c) In addition to any other authorized disposition, a corporation found in violation of:

(1) Subsection (a) is subject to a fine in an amount not to exceed $50,000; and

(2) Subsection (b) is subject to a fine in an amount not to exceed $25,000. [L 2000, c 249, pt of §1]

Some of Our Clients Say...

  • I need help keeping my license!
  • I don't know if I'm paying the right taxes!
  • I need help with a refund on my taxes!
  • I have questions about the tax laws for tobacco!
  • I have a tobacco tax audit!
  • I want to apply for state tobacco licenses!
Can you relate to any of these? Good News! 
We Can Help!
Our mission is to help you get the refund you deserve.

Contact Us Today!

  • Please enter your first name.
  • Please enter your last name.
  • Please enter your phone number.
    This isn't a valid phone number.
  • Please enter your email address.
    This isn't a valid email address.
  • Please make a selection.
  • Please enter a message.