2013 District of Columbia Code
Division VIII — GENERAL LAWS
Title 47 — TAXATION, LICENSING, PERMITS, ASSESSMENTS, AND FEES
Chapter 24 — CIGARETTE TAX
Section 47-2421 — Criminal penalties.

Any person who commits any of the acts prohibited by § 47-2419, either knowingly or having reason to know he is doing so, or who fails to comply with any of the requirements of § 47-2420, shall, upon conviction thereof, be fined not more than the amount set forth in [§ 22-3571.01] or imprisoned for not more than 3 years, or both.

History
(Apr. 3, 2001, D.C. Law 13-225, § 2(c), 48 DCR 35; June 19, 2001, D.C. Law 13-313, § 16(c)(2), 48 DCR 1873; Apr. 13, 2005, D.C. Law 15-354, § 73(i)(3), 52 DCR 2638; June 11, 2013, D.C. Law 19-317, § 286(o), 60 DCR 2064.)

Annotations
Effect of Amendments. D.C. Law 13-313 inserted the section symbol in the section heading.
D.C. Law 15-354 substituted "fined not more than $5,000 or imprisoned for not more than 3 years, or both" for "subject to the penalties under § 47-2414(a)".
The 2013 amendment by D.C. Law 19-317 substituted "not more than the amount set forth in [§ 22-3571.01]" for "not more than $5,000".

Temporary Addition of Section. For temporary (225 day) addition, see § 2(b) of Gray Market Cigarette Prohibition Temporary Act of 2000 (D.C. Law 13-164, October 4, 2000, law notification 47 DCR 8611).

Emergency Legislation. For temporary (90-day) addition, see 2(b) of the Grey market Cigarette Prohibition Emergency Act of 2000 (D.C. Act 13-350, June 5, 2000, 47 DCR 5022).
For temporary (90-day) addition, see § 2 of the Grey market Cigarette Prohibition Congressional Review Emergency Act of 2000 (D.C. Act 13-413, August 14, 2000, 47 DCR 7291).

Legislative History of Law 13-225. For Law 13-225, see notes under § 47-2419.

Legislative History of Law 13-313. For Law 13-313, see notes under § 47-2005.

Legislative History of Law 15-354. For Law 15-354, see notes following § 47-340.03.

Legislative History of Law 19-317. See note to § 47-2406.

Editor's Notes Applicability of D.C. Law 19-317: Section 401 of D.C. Law 19-317 provided that the act shall apply only to offenses committed on or after June 11, 2013.