US Laws, Codes, Statutes & Cases

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 25
                            CIGARETTE AND TOBACCO
                                PRODUCTS TAXES
    63-2515.  COMPROMISE AND CONFISCATION. When it is shown to the
satisfaction of the state tax commission that there was no intention to
violate any of the provisions of this act, the commission may return any
property confiscated to the party and permit the party to affix the proper
amount of stamps to any cigarettes, provided additionally the party pays all
costs incurred and a penalty of twenty-five per cent (25%) of the amount of
tax as well as interest on the total value of the stamps required to be
purchased at one per cent (1%) for each month or portion thereof, from the
date of the initial incident or occurrence of violations.