Connecticut General Statutes (Tax)

Conn. Gen. Stat. § 12-291a

Penalty for failure to secure or renew license

Official textcga.ct.gov
Any person who fails to secure or renew a license as provided in section 12-287 or 12-288 shall forfeit as a penalty for each day of operation without such license the sum of fifty dollars. The commissioner is authorized to waive all or any part of the penalties provided in this section when it is proven to his satisfaction that the failure to secure or renew such license was due to reasonable cause.

(1967, P.A. 788, S. 4; P.A. 93-15, S. 4, 9; P.A. 19-13, S. 5.)

History: P.A. 93-15 deleted reference to repealed Sec. 12-291 re penalty for failure to secure a vending machine dealer's license, effective July 1, 1993; P.A. 19-13 increased penalty for failure to secure or renew a license from $5 to $50.

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In this chapter (40 sections)
  1. 12-285 · Definitions
  2. 12-285b · Licensure of cigarette manufacturers. Fees
  3. 12-285c · Restrictions on shipping or transporting cigarettes. Penalties
  4. 12-285d · Cigarette rolling machines. Licensure requirements
  5. 12-286 · Dealers and distributors to be licensed. Regulations re…
  6. 12-286a · Notice of restriction on sale of cigarettes and tobacco…
  7. 12-287 · Dealer's license
  8. 12-287a · Adoption of ordinance re written notice of dealer's license…
  9. 12-288 · Distributor's license
  10. 12-289 · Vending machines; inspection and approval; identification;…
  11. 12-289a · Vending machines: Placement restrictions. Penalties
  12. 12-290 · Price signs on vending machines
  13. 12-291 · Vending machine dealer's license
  14. 12-291a · Penalty for failure to secure or renew license
  15. 12-292 · Advertising sale of untaxed cigarettes
  16. 12-293 · Notice to Tax Commissioner of number of vending machines
  17. 12-293a · Reporting requirements. Registration fee for vending…
  18. 12-294 · Transfer of license. Successor tax liability
  19. 12-295 · Suspension or revocation of license. Civil penalty. Issuance…
  20. 12-295a · Sale or delivery to minors. Online education program. Civil…
  21. 12-296 · Imposition of tax
  22. 12-296a · Additional tax imposed in direct relationship to amount of…
  23. 12-297 · Exemptions from tax
  24. 12-298 · Commissioner to supply stamps or decals
  25. 12-299 · Metering machine
  26. 12-300 · Resale of stamps restricted. Redemption
  27. 12-301 · Nonresidents may be authorized to affix stamps
  28. 12-302 · Distributors to affix stamps
  29. 12-303 · Dealers to affix stamps
  30. 12-304 · Sale of unstamped cigarettes prohibited. Penalty
  31. 12-305 · Unstamped cigarettes, vehicles in which transported, subject…
  32. 12-306 · Invoices or delivery tickets required in transportation of…
  33. 12-306a · Cigarette transporter to hold invoices or delivery tickets
  34. 12-306b · Penalty for wilful failure to submit a required report or pay…
  35. 12-307 · Procedure on sale after confiscation
  36. 12-308 · Fraudulent stamps
  37. 12-309 · Taxpayers to keep records; commissioner may examine.…
  38. 12-309a · Reports from carriers, warehousemen, bailees. Examination of…
  39. 12-310 · Oaths and subpoenas
  40. 12-311 · Hearings by commissioner
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