Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2012
 

Cigarette and Tobacco Products Tax Law

CHAPTER 10. VIOLATIONS.

Section 30473.5

30473.5. Penalty for fraudulent stamps. (a) Any person who possesses, sells, or offers to sell, or buys or offers to buy, any false or fraudulent stamps or meter impressions provided for or authorized under this part in a quantity of less than 2,000 is guilty of a misdemeanor, punishable by a fine not to exceed five thousand dollars ($5,000) or imprisonment not exceeding one year in a county jail, or by both the fine and imprisonment.

(b) Any person who possesses, sells, or offers to sell, or buys or offers to buy any false or fraudulent stamps or meter impressions provided for or authorized under this part in a quantity of 2,000 or greater, is guilty of a misdemeanor, punishable by a fine not to exceed fifty thousand dollars ($50,000) or imprisonment not exceeding one year in a county jail, or by both the fine and imprisonment. The court shall order any fines assessed be deposited in the Cigarette and Tobacco Products Compliance Fund.

(c) The board shall destroy any stamps seized under this section.

History.—Added by Stats. 1996, Ch. 1087, in effect January 1, 1997. Stats. 2003, Ch. 890 (AB 71), in effect January 1, 2004, added subdivision letter (a) to former sole paragraph, added "or" after "or offers to sell,", and substituted "in a quantity of less than 2,000 . . . or by both the fine and imprisonment" in subdivision (a); added subdivisions (b) and (c).