8203-A. Floor tax

(a) Payment.--
(1) Any retailer that, as of the effective date of this paragraph,  1 possesses tobacco products subject to the tax imposed by section 1202-A   2 other than roll-your-own tobacco shall pay the tax in accordance with the rates specified in section 1202-A.  The tax shall be paid and reported on a form prescribed by the department within 90 days of the effective date of this paragraph.
(2) Any retailer that, as of the effective date of this paragraph,  3 possesses roll-your-own tobacco subject to the tax imposed by section 1202-A shall pay the tax in accordance with the rates specified in section 1202-A.  The tax shall be paid and reported on a form prescribed by the department within 90 days of the effective date of this paragraph.
(b) Administrative penalty;  license.--If a retailer fails to file the report required by subsection (a) or fails to pay the tax imposed by subsection (a), the department may, in addition to the interest and penalties provided in section 1215-A,  4 do any of the following:
(1) Impose an administrative penalty equal to the amount of tax evaded or not paid.  The penalty shall be added to the tax evaded or not paid and assessed and collected at the same time and in the same manner as the tax.
(2) Suspend, revoke or refuse to issue the retailer's license.
(c) Criminal penalty.--In addition to any penalty imposed under subsection (b), a person that willfully omits, neglects or refuses to comply with a duty imposed under subsection (a) commits a misdemeanor and shall, if convicted, be sentenced to pay a fine of not less than $2,500 nor more than $5,000, to serve a term of imprisonment not to exceed 30 days, or both.