Section 11-4012. Cigarette tax

(a) Attempt to evade or defeat tax. Any
  person who willfully attempts in any manner to evade or defeat  any  tax
  imposed  by chapter thirteen of this title or payment thereof where: (1)
  such tax is unpaid on ten thousand cigarettes or more or (2) such person
  has previously been convicted two or more times of a crime set forth  in
  this  chapter  relating to cigarette taxes; shall be guilty of a class E
  felony.
    (b) Any person, other than an agent so authorized by the  commissioner
  of  finance,  who  possesses  or  transports for the purpose of sale any
  unstamped or unlawfully stamped packages of cigarettes  subject  to  tax
  under  chapter  thirteen  of this title, or who sells or offers for sale
  unstamped or unlawfully stamped packages of cigarettes in  violation  of
  the  provisions  of  such  chapter shall be guilty of a misdemeanor. Any
  person who violates the provisions  of  this  subdivision  after  having
  previously  been convicted of a violation of this subdivision within the
  preceding five years shall be guilty of a class E felony.
    (c) (1)  Any  person,  other  than  an  agent  so  authorized  by  the
  commissioner  of  finance, who willfully possesses or transports for the
  purpose of sale ten thousand or  more  cigarettes  subject  to  the  tax
  imposed by chapter thirteen of this title in any unstamped or unlawfully
  stamped  packages or who willfully sells or offers for sale ten thousand
  or more cigarettes in any unstamped or unlawfully  stamped  packages  in
  violation of such chapter shall be guilty of a class E felony.
    (2)  Any  person, other than an agent appointed by the commissioner of
  finance, who willfully possesses or transports for the purpose  of  sale
  thirty thousand or more cigarettes subject to the tax imposed by chapter
  thirteen  of  this title in any unstamped or unlawfully stamped packages
  or who willfully sells or  offers  for  sale  thirty  thousand  or  more
  cigarettes  in any unstamped or unlawfully stamped packages in violation
  of such chapter shall be guilty of a class D felony.
    * (d)  For  the  purposes  of  this   section,   the   possession   or
  transportation  within  this city by any person, other than an agent, at
  any one time of  five  thousand  or  more  cigarettes  in  unstamped  or
  unlawfully  stamped  packages  shall  be  presumptive evidence that such
  cigarettes are possessed or transported for the purpose of sale and  are
  subject  to  the  tax  imposed  by  chapter thirteen of this title. With
  respect to such possession or transportation, any provisions of  chapter
  thirteen  of  this  title providing for a time period during which a use
  tax imposed by such chapter may  be  paid  on  unstamped  cigarettes  or
  unlawfully  or  improperly  stamped  cigarettes  or  during  which  such
  cigarettes may be returned to an agent shall not apply.  The  possession
  within  this  city  of more than four hundred cigarettes in unstamped or
  unlawfully stamped packages by any person other than an agent at any one
  time shall be presumptive evidence that such cigarettes are  subject  to
  tax as provided by chapter thirteen of this title.
    * NB Added Ch. 765/85 § 82, language juxtaposed per Ch. 907/85 § 14
    * (e)  Nothing  in  this  section  shall  apply  to common or contract
  carriers or warehouseman  while  engaged  in  lawfully  transporting  or
  storing  unstamped  packages  of  cigarettes  as merchandise, nor to any
  employee of such carrier or warehouseman acting within the scope of  his
  employment,  nor  to  public officers or employees in the performance of
  their official duties requiring possession or control  of  unstamped  or
  unlawfully  stamped  packages of cigarettes, nor to temporary incidental
  possession by employees  or  agents  of  persons  lawfully  entitled  to
  possession, not to persons whose possession is for the purpose of aiding
  police officers in performing their duties.
    * NB Added Ch. 765/85 § 82, language juxtaposed per Ch. 907/85 § 14
    (f) Any willful act or omission, other than those described in section
  11-4002 of this chapter or subdivision (a), (b), (c), (d), (e) or (g) of
  this  section,  by  any  person  which  constitutes  a  violation of any
  provision of chapter thirteen of this title or subchapter one of chapter
  two of title twenty of the code shall constitute a misdemeanor.
    * (g)  Any  person  who  falsely  or  fraudulently  makes,  alters  or
  counterfeits any stamp prescribed by the commissioner of  finance  under
  the  provisions of chapter thirteen of this title, or causes or procures
  to be falsely or fraudulently made, altered or  counterfeited  any  such
  stamp,  or  knowingly and willfully utters, purchases, passes or tenders
  as true any such false, altered or counterfeited stamp, or knowingly and
  willfully possess any cigarettes in packages  bearing  any  such  false,
  altered  or  counterfeited  stamp,  and  any  person  who  knowingly and
  willfully makes, causes to be made, purchases or receives any device for
  forging or counterfeiting any stamp, prescribed by the  commissioner  of
  finance  under  the provisions of chapter thirteen of this title, or who
  knowingly and willfully possesses any such device, shall be guilty of  a
  class  E  felony. For the purposes of this subdivision, the words "stamp
  prescribed by the  commissioner  of  finance"  shall  include  a  stamp,
  impression  or  imprint  made by a metering machine, the design of which
  has been approved by the commissioner  of  finance  and  the  state  tax
  commission.
    * NB Added Ch. 765/85 § 82, language juxtaposed per Ch. 907/85 § 14
    ** NB Number supplied by the Legislative Bill Drafting Commission