Connecticut General Statutes (Tax)
Conn. Gen. Stat. § 12-326g
Penalty
# (a)
Any dealer violating any provision of sections 12-326a to 12-326h, inclusive, shall be fined not more than two hundred fifty dollars for the first offense and not more than five hundred dollars for each subsequent offense.
# (b)
Any distributor violating any provision of sections 12-326a to 12-326h, inclusive, shall be fined not more than one thousand dollars for the first offense, not more than five thousand dollars for the second offense, and not more than ten thousand dollars for each subsequent offense, except that, if the violation is of subsection (b) of section 12-326b, such distributor shall be fined an additional one thousand dollars for each carton of cigarettes sold or bought in violation of said subsection. (P.A. 90-293, S. 4; P.A. 05-221, S. 2; June Sp. Sess. P.A. 07-5, S. 23.) History: P.A. 05-221 designated provision re penalty for a dealer violating any provision of Secs. 12-326a to 12-326h, inclusive, as Subsec. (a) and amended same to specify that the fines are the maximum fines rather than the minimum fines and designated provisions re penalty for a stamping agent, subjobber or chain store violating any provision of said sections as Subsec. (b) and amended same to replace “stamping agent, subjobber or chain store” with “distributor”, replace the fine of not less than $500 with a fine of not more than $1,000 for a first offense and replace the fine of not less than $1,000 for each subsequent offense with a fine of not more than $5,000 for a second offense and not more than $10,000 for each subsequent offense; June Sp. Sess. P.A. 07-5 amended Subsec. (b) to provide that distributors be fined an additional $1,000 for each carton sold or bought in violation of Sec. 12-326b(b), effective January 1, 2008. (Return to ChapterTable of Contents) (Return toList of Chapters) (Return toList of Titles)
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In this chapter (40 sections)
- 12-296a · Additional tax imposed in direct relationship to amount of…
- 12-297 · Exemptions from tax
- 12-298 · Commissioner to supply stamps or decals
- 12-299 · Metering machine
- 12-300 · Resale of stamps restricted. Redemption
- 12-301 · Nonresidents may be authorized to affix stamps
- 12-302 · Distributors to affix stamps
- 12-303 · Dealers to affix stamps
- 12-304 · Sale of unstamped cigarettes prohibited. Penalty
- 12-305 · Unstamped cigarettes, vehicles in which transported, subject…
- 12-306 · Invoices or delivery tickets required in transportation of…
- 12-306a · Cigarette transporter to hold invoices or delivery tickets
- 12-306b · Penalty for wilful failure to submit a required report or pay…
- 12-307 · Procedure on sale after confiscation
- 12-308 · Fraudulent stamps
- 12-309 · Taxpayers to keep records; commissioner may examine.…
- 12-309a · Reports from carriers, warehousemen, bailees. Examination of…
- 12-310 · Oaths and subpoenas
- 12-311 · Hearings by commissioner
- 12-312 · Appeals from decisions of commissioner
- 12-313 · Administration. Regulations. Waiver of filing of reports
- 12-314 · Packaging for sale. Penalties
- 12-314a · Certain promotional samples authorized
- 12-314b · Penalty
- 12-315 · Sale of unstamped cigarettes from one licensed distributor to…
- 12-315a · Report on enforcement efforts
- 12-316 · Imposition of tax
- 12-317 · Return to be filed
- 12-318 · Seizure for nonpayment of tax
- 12-319 · Imported cigarettes on which tax has been paid
- 12-320 · Two hundred or fewer cigarettes not taxable
- 12-321 · Penalty
- 12-326a · Definitions. Presumptions of costs of doing business
- 12-326b · Sale or purchase of below cost cigarettes by dealers and…
- 12-326c · Sales between distributors
- 12-326d · Certain sales below cost permitted
- 12-326e · Bonus or combination with other articles for sale forbidden
- 12-326f · Exemptions
- 12-326g · Penalty
- 12-326h · Civil actions