Penalty for willful violation -- Counterfeit cigarettes

# (1)

A person is guilty of a third degree felony if the person:

# (a)

knowingly, or with intent to defraud the state violates Subsection 59-14-211(4);

# (b)

knowingly or willfully removes or otherwise prepares any adhesive stamp with the intent to use or cause to be used after it has already been used;

# (c)

knowingly or willfully buys, sells, offers for sale, or gives away any washed or restored stamp to any person;

# (d)

knowingly or willfully uses or has in his possession any washed or restored stamp that has been removed from the package or container to which it had been previously affixed;

# (e)

reuses any stamp that has already been used to pay a tax provided in this chapter, in order to indicate that person's payment of any tax; or

# (f)

buys, sells, or offers for sale or has in his possession any counterfeit stamp.

# (2)

In addition to any other provision of law, the sale or possession for sale of counterfeit cigarettes, as they are defined in Section 59-14-102, by a manufacturer, importer, distributor, or retailer shall result:

# (a)

in the seizure by the commission or law enforcement agency of the manufacturer's, importer's, distributor's, or retailer's:

(i) counterfeit cigarettes; and

(ii) any personal property used in direct connection with the sale or possession for sale of counterfeit cigarettes; and

# (b)

the forfeiture of the seized assets to the state.