Kansas Statutes Annotated Chapter 79 — Taxation
K.S.A. 79-3393
Cigarette or tobacco infraction; procedure
# (a)
When a person is stopped by a law enforcement officer for a cigarette or tobacco infraction, the law enforcement officer shall prepare and deliver to the person a written cigarette or tobacco citation on a form approved by the secretary of revenue or the secretary's designee. The citation shall contain a notice to appear in court, the name and address of the person, the offense or offenses charged, the time and place when and where the person shall appear in court, the signature of the law enforcement officer and any other pertinent information. The time specified in the notice to appear shall be at least five days after the alleged infraction unless the person charged with the infraction demands an earlier hearing. The place specified in the notice to appear shall be before a judge of the district court within the county where the infraction is alleged to have been committed or before a judge of the municipal court where the infraction is alleged to have been committed in a city which has adopted an ordinance which prohibits the same acts.
# (b)
The notice to appear may provide that the person charged with the infraction shall appear in court with a parent or legal guardian and shall provide that the person charged has a right to trial.
# (c)
Acts classified as cigarette or tobacco infractions by K.S.A. 79-3322 (d), and amendments thereto, shall be classified as ordinance cigarette or tobacco infractions by those cities adopting ordinances prohibiting the same acts. The fine for an ordinance cigarette or tobacco infraction shall be $25.
Amendment history
L. 1996, ch. 214, § 9; L. 1998, ch. 192, § 13; L. 2017, ch. 96, § 22; June 22.
Source: view the official text
In this article (40 sections)
- 79-3329 · Unconstitutionality of part
- 79-3330 · Repealed
- 79-3331 · Repealed
- 79-3332 · Repealed
- 79-3333 · Sale of cigarettes, smokeless tobacco and roll-your-own…
- 79-3334 · Active cigarette and tobacco licensees, list
- 79-3335 · Counterfeit cigarettes; seizure; penalties
- 79-3336 · Conviction for violation; defined
- 79-3350 · Reserved
- 79-3369 · Repealed
- 79-3370 · Repealed
- 79-3371 · Tax on privilege of selling tobacco products
- 79-3372 · Repealed
- 79-3373 · Distributor's license
- 79-3374 · License fees; surety bond; application for each place of…
- 79-3375 · Issuance, expiration and display of licenses; license not…
- 79-3376 · Repealed
- 79-3377 · Certain records required of distributor; access to premises
- 79-3378 · Monthly tax returns; remittance of tax; deficiencies
- 79-3379 · Refunds and credits of tax
- 79-3380 · Repealed
- 79-3381 · Repealed
- 79-3382 · Repealed
- 79-3383 · Repealed
- 79-3384 · Repealed
- 79-3385 · Repealed
- 79-3386 · Repealed
- 79-3387 · Disposition of revenues
- 79-3388 · Tobacco products not exempt from sales tax
- 79-3389 · Reserved
- 79-3390 · Repealed
- 79-3391 · Administrative fines; cigarette and tobacco products…
- 79-3392 · Application of certain laws to taxes under act
- 79-3393 · Cigarette or tobacco infraction; procedure
- 79-3394 · Use of minors to determine compliance, limitations
- 79-3395 · Cigarettes imported into the United States; certain…
- 79-3396 · Failure to file; penalty
- 79-3397 · Enforcement of act; civil liability for violation of act
- 79-3398 · Exceptions to applicability of act
- 79-3399 · Tax on electronic cigarettes imposed; rates; inventory tax