2014 Nevada Revised Statutes
Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers
NRS 370.385 - Prohibited acts by wholesale or retail dealer; penalties; seizure and destruction of certain unlawfully stamped cigarettes.

1. A wholesale or retail dealer shall not affix a Nevada cigarette revenue stamp or a metered machine impression upon a package, carton, packet or other container of cigarettes which:

(a) Does not meet the requirements of the Federal Cigarette Labeling and Advertising Act, 15 U.S.C. 1331 et § 1, 2000, and imported into the United States in violation of 26 U.S.C. 5754;

(e) Has been imported into the United States in violation of 19 U.S.C. 1681a;

(f) Was manufactured, packaged or imported by a person who has not complied with 15 U.S.C. 1335a with regard to the cigarettes;

(g) Violates a federal trademark or copyright law; or

(h) Violates any other federal statute or regulation or with respect to which any federal statute or regulation has been violated.

2. A wholesale or retail dealer shall not:

(a) Affix Nevada cigarette revenue stamps or metered machine impressions on;

(b) Sell or distribute in this state; or

(c) Possess in this state with the intent to sell or distribute in this state,

cigarettes manufactured for export outside the United States.

3. The Department may impose a penalty on a wholesale or retail dealer who violates subsection 1 or 2 as follows:

(a) For the first violation, a penalty of $5,000.

(b) For each subsequent violation, a penalty of $10,000.

4. Notwithstanding any other provision of law, the Department shall seize and destroy cigarettes upon which a revenue stamp or metered machine impression was placed in violation of subsection 1 or 2.

5. As used in this section, cigarettes manufactured for export outside the United States means cigarettes contained in a package or carton which indicates that the cigarettes are tax exempt and for use outside the United States.

(Added to NRS by 1999, 1666; A 2001, 2136)