11 Guam Code Ann. § 6603
Attorney's Note
Under the Guam Code, punishments for crimes depend on the classification. In the case of this section:| Class | Prison | Fine |
|---|---|---|
| felony of the third degree | up to 5 years | up to $5,000 |
| misdemeanor | up to 1 year | up to $1,000 |
(a) in the case of a first violation, the person shall be guilty of a misdemeanor and may be fined not more than One Thousand Dollars ($1,000.00) or imprisoned for not more than one (1) year, or both;
(b) in the case of any subsequent violation, the person shall be guilty of a felony of the third degree and shall be fined not more than Ten Thousand Dollars ($10,000.00) or imprisoned for not more than five (5) years, or both.
(c) Any individual who imports tobacco products outside the exemptions identified in this Article shall be imposed a fine of three (3) times the taxable assessment, which shall be determined using the tax rate established in § 26603 of Article 6, Chapter 26, Title 11, Guam Code Annotated, by the Officer of the Customs and Quarantine Agency at the port of entry. The commodity shall be seized, and the violator of this Section shall be fined an additional three (3) times the value of the current value of the commodity for the cost of storage, destruction, and administrative fees for tobacco exceeding the exemption pursuant to 9 Guam Code Ann. § 47.70.This fee shall be deposited in the Customs Local Forfeiture Account (CLFA).
(d) The Customs and Quarantine Agency shall maintain a database of all individuals who are in violation of this Section to determine and administer subsequent violation charges.
SOURCE: Added by P.L. 28-170:1 (Jan. 29, 2007) as § 6602. Subsection (c) and (d) added by P.L. 31-090:3 (Sept. 30, 2011). Renumbered to adhere to the Compiler’s general codification scheme pursuant to 1 Guam Code Ann. § 1606. Subsection (c) amended by P.L. 36-036:3 (June 11, 2021).
11 Guam Code Ann. FINANCE & TAXATION
CH. 6 TOBACCO CONTROL ACT OF 2006