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New Jersey Statutes Annotated (Tax)

N.J.S.A. § 54:40A-28

Sale of cigarettes without required stamp, violations

Official textlis.njleg.state.nj.uslast amended

605. Any person who sells cigarettes without the stamp or stamps required by this act being affixed thereto or cigarettes stamped in violation of subsection b. of section 405 of P.L.1948, c.65 (C.54:40A-15) shall be guilty of a crime of the third degree.

L.1948, c.65, s.605; amended 1952, c.246, s.8; 1977, c.188, s.1; 1999, c.328, s.4; 2013, c.145, s.9.

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In this chapter (40 sections)
  1. 54:40A-10. · Sales exempt from taxes
  2. 54:40A-11 · Director to provide revenue stamps
  3. 54:40A-11.1. · Cost study
  4. 54:40A-12. · Distributors shall not sell stamps; exceptions
  5. 54:40A-13. · Credit sales of revenue stamps
  6. 54:40A-14. · Manner of affixing stamps
  7. 54:40A-15 · Distributors to affix stamps
  8. 54:40A-16 · Nonacceptance of unstamped, illegally stamped cigarettes
  9. 54:40A-17 · Use of stamp metering machine
  10. 54:40A-18. · Sale of stamps to out-of-State distributors
  11. 54:40A-19. · Redemption and refund of stamps
  12. 54:40A-20. · Power of director to administer act
  13. 54:40A-21. · State Tax Uniform Procedure Law applicable
  14. 54:40A-22. · Power to appoint assistants; special agents; powers
  15. 54:40A-23. · Records to be kept by taxpayer; inventories
  16. 54:40A-24 · Penalties; jurisdiction; disposition; costs; expenses
  17. 54:40A-24.1 · Penalty for selling cigarettes not of employer's…
  18. 54:40A-25 · Possessing cigarettes not bearing required revenue stamps
  19. 54:40A-26 · Refusal or failure to produce records
  20. 54:40A-27 · Interfering with administration of the act
  21. 54:40A-28 · Sale of cigarettes without required stamp, violations
  22. 54:40A-28.1 · Possession of cigarettes without proper stamp, violations
  23. 54:40A-29. · Forging or counterfeiting revenue stamps
  24. 54:40A-29.1 · Offenses involving counterfeit cigarettes
  25. 54:40A-30 · Unstamped cigarettes subject to confiscation
  26. 54:40A-32 · Records; possession and transportation of unstamped…
  27. 54:40A-32.1 · Cigarette vending machines, certain circumstances,…
  28. 54:40A-37. · Proceeds of the collection of taxes and license fees to be…
  29. 54:40A-38. · Appropriation for enforcement of act
  30. 54:40A-39. · Appropriation for refund claims
  31. 54:40A-40. · Powers of director upon approval of act
  32. 54:40A-41. · Constitutionality
  33. 54:40A-42. · Repealer
  34. 54:40A-43. · Effective date
  35. 54:40A-44 · Advertisements; penalties therefor
  36. 54:40A-45. · Tobacco industry advisory council; membership; report
  37. 54:40A-46 · Short title
  38. 54:40A-47 · Findings, declarations relative to out-of-State cigarette…
  39. 54:40A-48 · "Face-to-face sale" defined
  40. 54:40A-49 · Conditions for non-face-to-face sale of cigarettes
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