27-70-19 - Penalties for noncompliance with chapter.

§ 27-70-19. Penalties for noncompliance with chapter.
 

(1)  Cigarettes of a nonsettling manufacturer that has not complied with this chapter, including full payment of the fee imposed by this chapter, shall be treated as tobacco for which the tax assessed by the Tobacco Tax Law has not been paid, and the manufacturer is subject to all penalties imposed by that act for violations of that act. 

(2)  The commissioner shall provide to a nonsettling manufacturer, each distributor authorized to affix tax stamps pursuant to the Tobacco Tax Law and to the Attorney General a notice of noncompliance with this chapter if the manufacturer: 

(a) Does not pay in full the fee imposed by this chapter; or 

(b) Is not included on the list described by Section 27-70-13(2). 

(3)  If a nonsettling manufacturer does not appear in the Attorney General's directory required by Section 27-70-13(2), or upon receipt of the notice of noncompliance described in subsection (2) of this section with respect to a nonsettling manufacturer, no distributor may, with respect to cigarettes manufactured by such nonsettling manufacturer: 

(a) Pay the tax imposed by the Tobacco Tax Law; 

(b) Affix to a package of cigarettes the stamp required by Section 27-69-15; or 

(c) Otherwise purchase, sell or distribute cigarettes manufactured by such nonsettling manufacturer in this state. 

(4)  If subsequent to the issuance of the notice of noncompliance provided in subsection (2) of this section, the commissioner determines that the nonsettling manufacturer which is the subject of the notice comes into full compliance with this chapter, the commissioner shall provide to the nonsettling manufacturer, each distributor authorized to affix tax stamps pursuant to the Tobacco Tax Law and the Attorney General notice that this nonsettling manufacturer has returned to compliance under this chapter. 
 

Sources: Laws, 2009, 2nd Ex Sess, ch. 85, § 10, eff from and after July 1, 2009.