2007 California Revenue and Taxation Code Article 2.5. Payment By Unlicensed Persons

CA Codes (rtc:30210-30215)

30210.  If any person becomes a cigarette or tobacco products
distributor without first securing a license, the tax, and applicable
penalties and interest, if any, become immediately due and payable
on account of all cigarettes or tobacco products distributed.  All
cigarettes or tobacco products manufactured in this state or
transported to this state, and no longer in the possession of the
unlicensed distributor, are considered to have been distributed.



30211.  The board shall forthwith ascertain as best it may the
amount of the cigarettes or tobacco products distributed and shall
determine immediately the tax on that amount, adding to the tax a
penalty of 25 percent of the amount of tax or five hundred dollars
(0), whichever is greater, and shall give the unlicensed person
notice of that determination per Section 30244 of the Cigarette and
Tobacco Products Tax Law.  However, where the board determines that
the failure to secure a license was due to reasonable cause, the
penalty may be waived.  Sections 30242 and 30243 shall be applicable
with respect to the finality of the determination and the right of
the unlicensed person to petition for a redetermination.
   Any person seeking to be relieved of the penalty shall file with
the board a signed statement setting forth the facts upon which he or
she bases the claim for relief.  Any person who signs a statement
pursuant to this section that asserts the truth of any material
matter that he or she knows to be false is guilty of a misdemeanor
punishable by imprisonment of up to one year in the county jail, or a
fine of not more than one thousand dollars (,000), or both the
imprisonment and the fine.



30212.  The board shall forthwith collect the tax, penalty, and
interest due from the unlicensed person by seizure and sale of
property in the manner prescribed for the collection of a delinquent
monthly tax.


30213.  In the suit, a copy of the jeopardy determination certified
by the board shall be prima facie evidence that the unlicensed person
is indebted to the state in the amount of the tax, penalties, and
interest computed as prescribed by Section 30223.



30214.  The foregoing remedies of the state are cumulative.



30215.  No action taken pursuant to this article relieves the
unlicensed person in any way from the penal provisions of this part.