Idaho Code — Title 63 (Revenue and Taxation)
Idaho Code § 63-2526
Administrative sanctions
# (1)
The state tax commission may revoke or suspend the permit issued to any person pursuant to chapter 25, title 63 , Idaho Code, in accordance with procedures set forth in the Idaho administrative procedure act. The state tax commission may, in addition to the suspension or revocation of such permit, assess a civil penalty to be paid by such permittee in an amount not to exceed the greater of five hundred percent (500%) of the retail value of the cigarettes involved or five thousand dollars ($5,000), upon finding a violation of any of the provisions of this chapter by such permittee. Assessment of a civil penalty hereunder shall be made in the same manner as provided in section 63-2516 , Idaho Code, for assessing a tax under this chapter.
# (2)
Cigarettes that are acquired, held, owned, possessed, transported in, imported into, or sold or distributed in this state in violation of the provisions of this chapter, shall be deemed contraband under section 63-2513 , Idaho Code, and shall be subject to seizure and forfeiture as provided therein. Provided however, notwithstanding the provisions of section 63-2515 , Idaho Code, all such cigarettes so seized and forfeited shall be destroyed and shall not be subject to resale. Such cigarettes shall be deemed contraband whether the violation of this chapter is knowing or otherwise.
Amendment history
63-2526, added 2000, ch. 351, sec. 1, p. 1180.
Source: view the official text
In this chapter (40 sections)
- 63-2505 · Transportation of cigarettes
- 63-2506 · Imposition of tax
- 63-2507 · Stamps to be printed — Affixed to individual packages
- 63-2508 · Stamps to be affixed by person first receiving cigarettes in…
- 63-2509 · Compensation for affixing stamps
- 63-2510 · Payment of tax — Returns — Accounting for stamps
- 63-2510A · Bonding
- 63-2511 · Records to be kept — Inspection
- 63-2512 · Penalties
- 63-2513 · Contraband articles
- 63-2514 · Search and seizure
- 63-2515 · Compromise and confiscation
- 63-2516 · Collection and enforcement — Actions against state of Idaho
- 63-2517 · Jurisdiction over nonresidents
- 63-2519 · Civil action — Injunction
- 63-2520 · Distribution of moneys collected
- 63-2521 · Refunds — Limitations — Interest
- 63-2522 · Imposition and rate of tax
- 63-2523 · Prohibitions
- 63-2525 · Criminal penalties
- 63-2526 · Administrative sanctions
- 63-2527 · General provisions
- 63-2528 · Definitions
- 63-2529 · Applicability
- 63-2551 · Tobacco products tax — Definitions
- 63-2552 · Tax imposed — Rate
- 63-2552A · Additional tax imposed — Rate
- 63-2552B · Tobacco products use tax
- 63-2553 · Legislative intent
- 63-2554 · Permit required
- 63-2555 · Books and records to be preserved — Entry and inspection by…
- 63-2556 · Preservation of invoices of sales to other than ultimate…
- 63-2557 · Invoices of purchases to be procured by retailer, subjobber —…
- 63-2558 · Records of shipments, deliveries from public warehouse of…
- 63-2559 · When credit may be obtained for tax paid
- 63-2560 · Tax payable monthly — Returns — Other than monthly returns —…
- 63-2561 · Title of act
- 63-2562 · Additions and penalties
- 63-2563 · Collection and enforcement
- 63-2564 · Distribution of tax revenues