2015 Rhode Island General Laws
Title 44 - Taxation
Chapter 44-20 - Cigarette Tax
Section 44-20-35 - Penalties for violations as to unstamped cigarettes.

§ 44-20-35 Penalties for violations as to unstamped cigarettes. – (a) Any person who violates any provision of §§ 44-20-33 and 44-20-34 shall be fined or imprisoned, or both fined and imprisoned, as follows:

(1) For a first offense in a twenty-four-month (24) period, fined not more than one thousand dollars ($1,000), or not more than five (5) times the retail value of the cigarettes involved, whichever is greater;

(2) For a second or subsequent offense in a twenty-four-month (24) period, fined not more than five thousand dollars ($5,000) or not more than twenty-five (25) times the retail value of the cigarettes involved, whichever is greater, or be imprisoned not more than three (3) years, or be both fined and imprisoned.

(b) When determining the amount of a fine sought or imposed under this section, evidence of mitigating factors, including history, severity, and intent shall be considered.

History of Section.
(P.L. 1939, ch. 663, § 16; G.L. 1956, § 44-20-35; P.L. 1972, ch. 155, art. 5, § 1; P.L. 1978, ch. 140, § 1; P.L. 2007, ch. 246, § 3; P.L. 2007, ch. 250, § 3; P.L. 2014, ch. 151, § 1; P.L. 2014, ch. 168, § 1.)