N.Y. Tax Law § 1814-A — Person not appointed as a tobacco products distributor

§ 1814-a. Person not appointed as a tobacco products distributor. (a)\nAny person who, while not appointed as a distributor of tobacco products\npursuant to the provisions of article twenty of this chapter, imports or\ncauses to be imported into the state more than fifty cigars or more than\none pound of tobacco, for sale within the state, or produces,\nmanufactures or compounds tobacco products within the state shall be\nguilty of a misdemeanor punishable by a fine of not more than five\nthousand dollars or by a term of imprisonment not to exceed thirty days.\nIf, within any ninety day period, one thousand or more cigars or five\nhundred pounds or more of tobacco are imported or caused to be imported\ninto the state for sale within the state or are produced, manufactured\nor compounded within the state by any person while not appointed as a\ndistributor of tobacco products, such person shall be guilty of a\nmisdemeanor. Provided further, that any person who has twice been\nconvicted under this section shall be guilty of a class E felony for any\nsubsequent violation of this section, regardless of the amount of\ntobacco products involved in such violation.\n (b) For purposes of this section, the possession or transportation\nwithin this state by any person, other than a tobacco products\ndistributor appointed by the commissioner of taxation and finance, at\nany one time of seven hundred fifty or more cigars or fifteen pounds or\nmore of tobacco shall be presumptive evidence that such tobacco products\nare possessed or transported for the purpose of sale and are subject to\nthe tax imposed by section four hundred seventy-one-b of this chapter.\nWith respect to such possession or transportation, any provisions of\narticle twenty of this chapter providing for a time period during which\nthe tax imposed by such article may be paid shall not apply.\n