Kansas Statutes Annotated Chapter 79 — Taxation
K.S.A. 79-3396
Failure to file; penalty
# (a)
In addition to or in lieu of any other civil or criminal penalty provided by law, the director, upon a finding that a licensee has violated the provisions of subsection (u), (v) or (w) of K.S.A. 79-3321 , and amendments thereto, or has failed to comply with the provisions of K.S.A. 79-3395 , and amendments thereto, or any rule and regulation adopted pursuant thereto, may revoke or suspend the license of any licensee in the manner provided by K.S.A. 79-3309 , and amendments thereto; the director also may impose a civil fine in an amount not to exceed the greater of 500% of the retail value of the cigarettes involved or $5,000. Such fine shall be imposed in the manner provided by K.S.A. 79-3391 , and amendments thereto.
# (b)
Any cigarettes that are acquired, held, owned, possessed, transported, imported, sold or distributed in this state in violation of subsection (u), (v) or (w) of K.S.A. 79-3321 , and amendments thereto, or has failed to comply with the provisions of K.S.A. 79-3395 , and amendments thereto, shall be deemed contraband under K.S.A. 79-3323 , and amendments thereto, and shall be subject to seizure and forfeiture as provided therein and in K.S.A. 79-3324a , and amendments thereto. All such cigarettes seized and forfeited shall be destroyed. Such cigarettes shall be deemed contraband whether the violation of this act is knowing or otherwise.
Amendment history
L. 2000, ch. 92, § 6; July 1.
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- 79-3330 · Repealed
- 79-3331 · Repealed
- 79-3332 · Repealed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- 79-3369 · Repealed
- 79-3370 · Repealed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- 79-3372 · Repealed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- 79-3376 · Repealed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- 79-3380 · Repealed
- 79-3381 · Repealed
- 79-3382 · Repealed
- 79-3383 · Repealed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