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the Michigan Compiled Laws
2012 Michigan Compiled Laws
Chapter 205 — TAXATION
Act 327 of 1993 — TOBACCO PRODUCTS TAX ACT (205.421 - 205.436)
Section 205.430 — Defenses.
Universal Citation:
MI Comp L § 205.430 (2012 through Reg Sess)
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TOBACCO PRODUCTS TAX ACT (EXCERPT)
Act 327 of 1993
205.430 Defenses.
Sec. 10.
The seizure, forfeiture, sale, or destruction of a tobacco product or other property, or an action for recovery of amounts due, does not constitute a defense to the person owning or having control or possession of that property from criminal prosecution for an act or omission made or offense committed under this act or from liability to pay penalties provided by this act.
History: 1993, Act 327, Eff. Mar. 15, 1994
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