US Laws, Codes, Statutes & Cases

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 25
                            CIGARETTE AND TOBACCO
                                PRODUCTS TAXES
    63-2512.  PENALTIES. The penalties herein prescribed are not intended as
exclusive, but are in addition and supplemental to any and all other existing
remedies and procedures prescribed by law for the enforcement of the revenue
laws of this state.
    (a)  Any person who shall forge or counterfeit an Idaho cigarette stamp
shall be guilty of a felony and upon conviction thereof shall be punished in
accordance with the provisions of the criminal code, and additionally shall be
ineligible to have issued him or to hold any state license or permit to sell
or vend goods or merchandise of any kind or type, or to be employed by or work
in any manner for any person who sells cigarettes for a period of five (5)
years thereafter.
    (b)  The possession, purchase or consumption by any person of more than
ten (10) packages of cigarettes without Idaho cigarette stamps is prohibited.
Any person who possesses, purchases or consumes more than ten (10) packages of
cigarettes without Idaho cigarette stamps shall be subject to a civil penalty
equal to three (3) times the amount of tax due for each full or partial
package of unstamped cigarettes in excess of ten (10), but in no event shall
the penalty be less than fifty dollars ($50.00). Such penalty shall be
assessed and collected, as provided in section 63-2516, Idaho Code.
    The penalty imposed by this subsection shall apply to persons acquiring
cigarettes from internet, catalog, telephone and facsimile retailers.
    (c)  All violations of the provisions of this chapter for which criminal
penalties are not otherwise imposed shall be misdemeanors and punishable in
accordance with the provisions of the criminal code.
    (d)  The provisions of this section shall be applicable to all proceedings
pending before the state tax commission, the board of tax appeals, or the
courts of this state on the effective date of this act.