2010 Nevada Code
TITLE 32 REVENUE AND TAXATION
Chapter 370 Tobacco: Licenses and Taxes; Supervision of Manufacturers
NRS 370.380 Unlawful acts regarding licenses, stamps or meters; unlawful possession of unstamped cigarettes; penalty.

NRS 370.380 Unlawful acts regarding licenses, stamps or meters; unlawful possession of unstamped cigarettes; penalty.

1. It is unlawful for a person, with the intent to defraud the State:

(a) To alter, forge or counterfeit any license, stamp or cigarette tax meter impression provided for in this chapter;

(b) To have in his or her possession any forged, counterfeited, spurious or altered license, stamp or cigarette tax meter impression, with the intent to use the same, knowing or having reasonable grounds to believe the same to be such;

(c) To have in his or her possession one or more cigarette stamps or cigarette tax meter impressions which he or she knows have been removed from the pieces of packages or packages of cigarettes to which they were affixed;

(d) To affix to any piece of a package or package of cigarettes a stamp or cigarette tax meter impression which he or she knows has been removed from any other piece of a package or package of cigarettes; or

(e) To have in his or her possession for the purpose of sale cigarettes which do not bear indicia of the State of Nevada excise tax stamping. Presence of the cigarettes in a cigarette vending machine is prima facie evidence of the purpose to sell.

2. A person who violates any of the provisions of subsection 1 is guilty of a category C felony and shall be punished as provided in NRS 193.130.

[3.1:192:1947; added 1951, 124]-(NRS A 1965, 1246; 1967, 562; 1971, 1168; 1979, 1467; 1995, 1271; 2005, 1197)