What are the penalties associated with failure to pay Cigarette Use Tax?

What are the penalties associated with failure to pay Cigarette Use Tax?

Fines for possession of unstamped cigarettes are:

• $10 for each package of cigarettes in excess of 9 packages but not more than 100 packages
• $15 for each package of cigarettes in excess of 100 packages.

In addition, penalties for unauthorized transportation of unstamped cigarettes are:

• Class 4 felony (11-199 cartons)
• Class 3 felony (200 cartons or more) 
• If more than 10 cartons of unstamped cigarettes are found in a motor vehicle, that vehicle is subject to seizure and forfeiture.

Sale or possession with intent to sell unstamped cigarettes is:

• Class 3 felony for distributors
• Class 4 felony for all others who have more than 100 packages
• Class A misdemeanor for all others who have 100 or less packages for the first offense and a Class 4 felony for each subsequent offense.

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