US Laws, Codes, Statutes & Cases

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 25
                            CIGARETTE AND TOBACCO
                                PRODUCTS TAXES
    63-2526.  ADMINISTRATIVE SANCTIONS. (1) The state tax commission may
revoke or suspend the permit issued to any person pursuant to chapter 25,
title 63, Idaho Code, in accordance with procedures set forth in the Idaho
administrative procedure act. The state tax commission may, in addition to the
suspension or revocation of such permit, assess a civil penalty to be paid by
such permittee in an amount not to exceed the greater of five hundred percent
(500%) of the retail value of the cigarettes involved or five thousand dollars
($5,000), upon finding a violation of any of the provisions of this chapter by
such permittee. Assessment of a civil penalty hereunder shall be made in the
same manner as provided in section 63-2516, Idaho Code, for assessing a tax
under this chapter.
    (2)  Cigarettes that are acquired, held, owned, possessed, transported in,
imported into, or sold or distributed in this state in violation of the
provisions of this chapter, shall be deemed contraband under section 63-2513,
Idaho Code, and shall be subject to seizure and forfeiture as provided
therein. Provided however, notwithstanding the provisions of section 63-2515,
Idaho Code, all such cigarettes so seized and forfeited shall be destroyed and
shall not be subject to resale. Such cigarettes shall be deemed contraband
whether the violation of this chapter is knowing or otherwise.