Louisiana Revised Statutes 13:5076 – Penalties; other remedies
Terms Used In Louisiana Revised Statutes 13:5076
- Escrow: Money given to a third party to be held for payment until certain conditions are met.
- Injunction: An order of the court prohibiting (or compelling) the performance of a specific act to prevent irreparable damage or injury.
- Person: means any natural person, trustee, company, partnership, corporation, or other legal entity. See Louisiana Revised Statutes 13:5072
- Purchase: means acquisition in any manner, for any consideration. See Louisiana Revised Statutes 13:5072
- Secretary: means the head of the Department of Revenue, which is the agency responsible for collection of the excise tax on cigarettes. See Louisiana Revised Statutes 13:5072
- sell: means any transfer, exchange, or barter in any manner or by any means for any consideration. See Louisiana Revised Statutes 13:5072
- Stamping agent: means a dealer that is authorized to affix tax stamps to packages or other containers of cigarettes under La. See Louisiana Revised Statutes 13:5072
A. In addition to or in lieu of any other civil or criminal remedy provided by law, upon a determination that a stamping agent has violated La. Rev. Stat. 13:5073(C) or any regulation adopted pursuant to this Part, the secretary may revoke or suspend the license of the dealer in the manner provided by La. Rev. Stat. 47:846 and La. Rev. Stat. 26:916. Each stamp affixed and each sale, offer to purchase, or offer to sell cigarettes in violation of La. Rev. Stat. 13:5073(C) shall constitute a separate violation. For each violation hereof, the secretary may also impose a civil penalty in an amount not to exceed the greater of five hundred percent of the retail value of the cigarettes or five thousand dollars upon a determination of violation of La. Rev. Stat. 13:5073(C) or any regulations adopted pursuant thereto. Such penalty shall be imposed in the manner provided by La. Rev. Stat. 47:843 et seq. and La. Rev. Stat. 26:901 et seq.
B. Any cigarettes that have been sold, offered for sale, or possessed for sale, in this state, or imported for personal consumption in this state, in violation of La. Rev. Stat. 13:5073(C) shall be deemed contraband under La. Rev. Stat. 47:865 and La. Rev. Stat. 13:5061 et seq., and such cigarettes shall be subject to seizure and forfeiture as provided in those provisions, and all such cigarettes so seized and forfeited shall be destroyed and not resold.
C. The attorney general, on behalf of the secretary, may seek an injunction to restrain a threatened or actual violation of La. Rev. Stat. 13:5073(C) or 5075(A) or (I) by a stamping agent and to compel the stamping agent to comply with such provisions. In any action brought pursuant to this Section, the state shall be entitled to recover the costs of the investigation, action, and reasonable attorney fees.
D. It shall be unlawful for a person to:
(1) Sell or distribute cigarettes; or
(2) Acquire, hold, own, possess, transport, import, or cause to be imported cigarettes that the person knows or should know are intended for distribution or sale in the state in violation of La. Rev. Stat. 13:5073(C). A violation of this Section shall be punishable as a misdemeanor in accordance with La. Rev. Stat. 47:859.
E. A person who violates La. Rev. Stat. 13:5073(C) engages in an unfair and deceptive trade practice in violation of La. Rev. Stat. 51:1401 et seq.
F. Failure to make annual, quarterly, or monthly payments, when required by the attorney general in accordance with La. Rev. Stat. 13:5075, shall subject the tobacco product manufacturer to the penalties for failure to place funds in escrow contained in La. Rev. Stat. 13:5063(C)(3).
Acts 2004, No. 544, §1, eff. June 25, 2004; Acts 2013, No. 221, §1.