2009 Rhode Island Code
Title 44 - Taxation
CHAPTER 44-20 - Cigarette Tax
§ 44-20-51.3 - Counterfeit cigarettes.

SECTION 44-20-51.3

   § 44-20-51.3  Counterfeit cigarettes. – Notwithstanding any other provision of law, the sale or possession for sale of counterfeit cigarettes by a manufacturer, importer, distributor, or dealer shall result in the seizure of the product and related machinery by the administrator or any law enforcement agency and shall be punishable as follows:

   (a) A knowing violation involving a total quantity of less than two (2) cartons of cigarettes shall be punishable by a fine of one thousand dollars ($1,000) or five (5) times the retail value of the cigarettes involved, whichever is greater, or imprisonment not to exceed five (5) years, or both.

   (b) A subsequent knowing violation involving a total quantity of less than two (2) cartons of cigarettes shall be punishable by a fine of five thousand dollars ($5,000) or five (5) times the retail value of the cigarettes involved, whichever is greater, or imprisonment not to exceed five (5) years, or both, and shall also result in the revocation by the administrator of the manufacturer, importer, distributor, or dealer license.

   (c) A first knowing violation involving a total quantity of two (2) cartons of cigarettes or more shall be punishable by a fine of two thousand dollars ($2,000) or five (5) times the retail value of the cigarettes involved, whichever is greater, or imprisonment not to exceed five (5) years, or both.

   (d) A subsequent knowing violation involving a quantity of two (2) cartons of cigarettes or more shall be punishable by a fine of fifty thousand dollars ($50,000) or five (5) times the retail value of the cigarettes involved, whichever is greater, or imprisonment not to exceed five (5) years, or both, and shall also result in the revocation by the administrator of the manufacturer, importer, distributor, or dealer license.

   For purposes of this section, counterfeit cigarettes includes cigarettes that have false manufacturing labels or packages of cigarettes bearing counterfeit tax stamps. Any counterfeit cigarettes seized by the administrator shall be destroyed.