RSA 78 Tobacco Tax
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Change 1
78:21 Administrative Penalties.
I. Administrative penalties for violation of RSA 78:26 shall be in accordance with RSA 78:26, VII. II. In addition to, or in lieu of, a period of license suspension, the commissioner may assess an administrative fine against any wholesaler who satisfies RSA 78:2, III, who has sold tobacco product without indicia of tax paid, or against any retailer who has purchased tobacco products without indicia of tax paid, as follows: (a) First offense-$500. (b) Second offense-$1,500. (c) Third offense-$5,000. Source. 2019, 178:1, eff. Jan. 1, 2020.
78:21 Administrative Penalties.
I. Administrative penalties for violation of RSA 78:26 shall be in accordance with RSA 78:26, VII. II. In addition to, or in lieu of, a period of license suspension, the commissioner may assess an administrative fine against any wholesaler who satisfies RSA 78:2, III, who has sold tobacco product without indicia of tax paid, or against any retailer who has purchased tobacco products without indicia of tax paid, as follows: (a) First offense-$500. (b) Second offense-$1,500. (c) Third offense-$5,000. Source. 2019, 178:1, eff. Jan. 1, 2020.
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