Section 1814-A. Person not appointed as a tobacco products distributor  


Latest version.
  • (a)
      Any person who, while not appointed as a distributor of tobacco products
      pursuant to the provisions of article twenty of this chapter, imports or
      causes to be imported into the state more than fifty cigars or more than
      one  pound  of  tobacco,  for  sale  within  the  state,  or   produces,
      manufactures  or  compounds  tobacco  products within the state shall be
      guilty of a misdemeanor punishable by a  fine  of  not  more  than  five
      thousand dollars or by a term of imprisonment not to exceed thirty days.
      If,  within  any  ninety day period, one thousand or more cigars or five
      hundred pounds or more of tobacco are imported or caused to be  imported
      into  the  state for sale within the state or are produced, manufactured
      or compounded within the state by any person while not  appointed  as  a
      distributor  of  tobacco  products,  such  person  shall  be guilty of a
      misdemeanor. Provided further,  that  any  person  who  has  twice  been
      convicted under this section shall be guilty of a class E felony for any
      subsequent  violation  of  this  section,  regardless  of  the amount of
      tobacco products involved in such violation.
        (b) For purposes of this section,  the  possession  or  transportation
      within  this  state  by  any  person,  other  than  a  tobacco  products
      distributor appointed by the commissioner of taxation  and  finance,  at
      any  one time of seven hundred fifty or more cigars or fifteen pounds or
      more of tobacco shall be presumptive evidence that such tobacco products
      are possessed or transported for the purpose of sale and are subject  to
      the  tax  imposed by section four hundred seventy-one-b of this chapter.
      With respect to such possession or  transportation,  any  provisions  of
      article  twenty of this chapter providing for a time period during which
      the tax imposed by such article may be paid shall not apply.