New Jersey Statutes Annotated (Tax)
N.J.S.A. § 54:40A-44
Advertisements; penalties therefor
6. No radio or television broadcast originating in this State, or newspaper, or other publication published in this State, shall accept an advertisement from any out-of-State cigarette dealer for the sale of cigarettes by mail or express, unless there is included in said advertisement the following words: "Before any person may receive cigarettes in New Jersey by mail or express, a license for that purpose must be obtained from the Division of Taxation, New Jersey Department of the Treasury."
Any person who violates these provisions, upon conviction thereof, shall be fined not more than $1,000 for each individual offense.
L.1950, c.134, s.6; amended 2013, c.145, s.13.
Source: view the official text
In this chapter (40 sections)
- 54:40A-13. · Credit sales of revenue stamps
- 54:40A-14. · Manner of affixing stamps
- 54:40A-15 · Distributors to affix stamps
- 54:40A-16 · Nonacceptance of unstamped, illegally stamped cigarettes
- 54:40A-17 · Use of stamp metering machine
- 54:40A-18. · Sale of stamps to out-of-State distributors
- 54:40A-19. · Redemption and refund of stamps
- 54:40A-20. · Power of director to administer act
- 54:40A-21. · State Tax Uniform Procedure Law applicable
- 54:40A-22. · Power to appoint assistants; special agents; powers
- 54:40A-23. · Records to be kept by taxpayer; inventories
- 54:40A-24 · Penalties; jurisdiction; disposition; costs; expenses
- 54:40A-24.1 · Penalty for selling cigarettes not of employer's…
- 54:40A-25 · Possessing cigarettes not bearing required revenue stamps
- 54:40A-26 · Refusal or failure to produce records
- 54:40A-27 · Interfering with administration of the act
- 54:40A-28 · Sale of cigarettes without required stamp, violations
- 54:40A-28.1 · Possession of cigarettes without proper stamp, violations
- 54:40A-29. · Forging or counterfeiting revenue stamps
- 54:40A-29.1 · Offenses involving counterfeit cigarettes
- 54:40A-30 · Unstamped cigarettes subject to confiscation
- 54:40A-32 · Records; possession and transportation of unstamped…
- 54:40A-32.1 · Cigarette vending machines, certain circumstances,…
- 54:40A-37. · Proceeds of the collection of taxes and license fees to be…
- 54:40A-38. · Appropriation for enforcement of act
- 54:40A-39. · Appropriation for refund claims
- 54:40A-40. · Powers of director upon approval of act
- 54:40A-41. · Constitutionality
- 54:40A-42. · Repealer
- 54:40A-43. · Effective date
- 54:40A-44 · Advertisements; penalties therefor
- 54:40A-45. · Tobacco industry advisory council; membership; report
- 54:40A-46 · Short title
- 54:40A-47 · Findings, declarations relative to out-of-State cigarette…
- 54:40A-48 · "Face-to-face sale" defined
- 54:40A-49 · Conditions for non-face-to-face sale of cigarettes
- 54:40A-50 · Additional penalties, schedule
- 54:40A-51 · Annual report
- 54:40A-52 · Vending machine sales unaffected
- 54:40A-53 · Other laws applicable