North Dakota Century Code — Title 57 (Taxation)
N.D.C.C. § 57-36-33 — Penalties for violation of chapter
Except as otherwise provided in this chapter:
1. Any person who violates any provision of this chapter is guilty of a class A
misdemeanor.
2. All cigarettes, cigarette papers, cigars, pipe tobacco, or other tobacco products in the
possession of the person who violates any provision of this chapter, or in the place of
business of the person , may be confiscated by the tax commissioner as provided
under section 57-36-14 and forfeited to the state. Any cigarette-making machine that is
maintained or operated in violation of sections 57 -36-05.3, 57-36-05.4, or 57 -36-06.1
must be confiscated by the tax commissioner and forfeited to the state in accordance
with chapter 29-31.1.
Page No. 13
Source: official text