Alaska Statutes (Last Updated: January 11, 2017) |
Title 43. REVENUE AND TAXATION. |
Chapter 43.50. TOBACCO TAXES AND SALES. |
Article 43.50.06. CIGARETTE TAX STAMPS. |
Section 43.50.650. Misconduct involving unstamped cigarettes or stamps in the second degree.
Latest version.
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(a) A person commits the crime of misconduct involving unstamped cigarettes or stamps in the second degree if the person
(1) with reckless disregard that the cigarettes are unstamped
(A) sells or distributes at least one but fewer than 5,000 unstamped cigarettes in a single transaction;
(B) owns or possesses at least one but fewer than 5,000 unstamped cigarettes, with intent to sell;
(C) acquires, holds, transports, imports, or possesses at least 601 but fewer than 10,000 unstamped cigarettes; or
(D) acquires, holds, transports, imports, or possesses at least one but fewer than 601 unstamped cigarettes that are not for personal consumption; or
(2) is not licensed under this chapter or otherwise authorized by the department to possess stamps and possesses a stamp that is not affixed to a cigarette package.
(b) Misconduct involving unstamped cigarettes or stamps in the second degree is a class A misdemeanor.
Notes
History
(Sec. 19 ch 109 SLA 2003; am Sec. 30 ch 1 FSSLA 2004)