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 43.50.670. Unauthorized transfer of unaffixed stamps.
Latest version.
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(a) A licensee may not sell, exchange, or otherwise transfer stamps not affixed to a package of cigarettes in accordance with this chapter to another person without the prior written approval of the department.
(b) After notice and opportunity for a hearing, the department may assess a civil fine of not less than $1,000 nor more than $10,000 for a violation of (a) of this section. The fine assessed is in addition to any other penalty available under the law.
Notes
History
(Sec. 19 ch 109 SLA 2003)