63-2527 — GENERAL PROVISIONS


                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 25
                            CIGARETTE AND TOBACCO
                                PRODUCTS TAXES
    63-2527.  GENERAL PROVISIONS. (1) It shall be the duty of the state tax
commission to administer the provisions of this chapter.
    (2)  For the purpose of administering the provisions of this chapter, the
state tax commission may share information with, and request information from,
any federal agency and any agency of any other state or any local agency
thereof.
    (3)  In addition to any other remedy provided by law, any person may bring
an action for appropriate injunctive or other equitable relief for a violation
of this chapter; actual damages, if any, sustained by reason of the violation;
and, as determined by the court, interest on the damages from the date of the
complaint, taxable costs, and reasonable attorney's fees. If the court finds
that the violation is flagrant, it may increase recovery to an amount not in
excess of three (3) times the actual damages sustained by reason of the
violation.