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Idaho Code — Title 63 (Revenue and Taxation)

Idaho Code § 63-2512

Penalties

Official textlegislature.idaho.govlast amended
63-2512.  The penalties herein prescribed are not intended as exclusive, but are in addition and supplemental to any and all other existing remedies and procedures prescribed by law for the enforcement of the revenue laws of this state.
(a)  Any person who shall forge or counterfeit an Idaho cigarette stamp shall be guilty of a felony and upon conviction thereof shall be punished in accordance with the provisions of the criminal code, and additionally shall be ineligible to have issued him or to hold any state license or permit to sell or vend goods or merchandise of any kind or type, or to be employed by or work in any manner for any person who sells cigarettes for a period of five (5) years thereafter.
(b)  The possession, purchase or consumption by any person of more than ten (10) packages of cigarettes without Idaho cigarette stamps is prohibited. Any person who possesses, purchases or consumes more than ten (10) packages of cigarettes without Idaho cigarette stamps shall be subject to a civil penalty equal to three (3) times the amount of tax due for each full or partial package of unstamped cigarettes in excess of ten (10), but in no event shall the penalty be less than fifty dollars ($50.00). Such penalty shall be assessed and collected, as provided in section 63-2516, Idaho Code.
The penalty imposed by this subsection shall apply to persons acquiring cigarettes from internet, catalog, telephone and facsimile retailers.
(c)  All violations of the provisions of this chapter for which criminal penalties are not otherwise imposed shall be misdemeanors and punishable in accordance with the provisions of the criminal code.
(d)  The provisions of this section shall be applicable to all proceedings pending before the state tax commission, the board of tax appeals, or the courts of this state on the effective date of this act.
Amendment history

63-2512, added 1974, ch. 211, sec. 12, p. 1548; am. 1976, ch. 175, sec. 2, p. 637; am. 1986, ch. 193, sec. 7, p. 489; am. 1988, ch. 319, sec. 1, p. 977; am. 1990, ch. 17, sec. 1, p. 28; am. 2006, ch. 60, sec. 4, p. 188; am. 2006, ch. 196, sec. 1, p. 610.

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In this chapter (40 sections)
  1. 63-2501 · Purpose
  2. 63-2502 · Definitions
  3. 63-2503 · Permits
  4. 63-2504 · Qualifications of wholesalers
  5. 63-2505 · Transportation of cigarettes
  6. 63-2506 · Imposition of tax
  7. 63-2507 · Stamps to be printed — Affixed to individual packages
  8. 63-2508 · Stamps to be affixed by person first receiving cigarettes in…
  9. 63-2509 · Compensation for affixing stamps
  10. 63-2510 · Payment of tax — Returns — Accounting for stamps
  11. 63-2510A · Bonding
  12. 63-2511 · Records to be kept — Inspection
  13. 63-2512 · Penalties
  14. 63-2513 · Contraband articles
  15. 63-2514 · Search and seizure
  16. 63-2515 · Compromise and confiscation
  17. 63-2516 · Collection and enforcement — Actions against state of Idaho
  18. 63-2517 · Jurisdiction over nonresidents
  19. 63-2519 · Civil action — Injunction
  20. 63-2520 · Distribution of moneys collected
  21. 63-2521 · Refunds — Limitations — Interest
  22. 63-2522 · Imposition and rate of tax
  23. 63-2523 · Prohibitions
  24. 63-2525 · Criminal penalties
  25. 63-2526 · Administrative sanctions
  26. 63-2527 · General provisions
  27. 63-2528 · Definitions
  28. 63-2529 · Applicability
  29. 63-2551 · Tobacco products tax — Definitions
  30. 63-2552 · Tax imposed — Rate
  31. 63-2552A · Additional tax imposed — Rate
  32. 63-2552B · Tobacco products use tax
  33. 63-2553 · Legislative intent
  34. 63-2554 · Permit required
  35. 63-2555 · Books and records to be preserved — Entry and inspection by…
  36. 63-2556 · Preservation of invoices of sales to other than ultimate…
  37. 63-2557 · Invoices of purchases to be procured by retailer, subjobber —…
  38. 63-2558 · Records of shipments, deliveries from public warehouse of…
  39. 63-2559 · When credit may be obtained for tax paid
  40. 63-2560 · Tax payable monthly — Returns — Other than monthly returns —…
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