2009 Massachusetts Code
PART I ADMINISTRATION OF THE GOVERNMENT
TITLE IX TAXATION
CHAPTER 64C CIGARETTE EXCISE
Section 33A Packages containing fewer than 20 cigarettes; stamps; penalties
Section 33A. A stamper shall not affix a stamp on a cigarette package containing fewer than 20 cigarettes. A licensee shall not hold for sale, offer for sale, sell, possess with intent to sell, or otherwise dispose of a cigarette package containing fewer than 20 cigarettes. In addition to other remedies provided by law, the commissioner may assess a civil penalty of not more than $5,000 for each violation of this section. The commissioner may suspend or revoke the stamping authority or license of a person who violates this section.
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