New Hampshire Revised Statutes 78:21 – Administrative Penalties
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I. Administrative penalties for violation of N.H. Rev. Stat. § 78:26 shall be in accordance with N.H. Rev. Stat. § 78:26, VII.
II. In addition to, or in lieu of, a period of license suspension, the commissioner may assess an administrative fine against any wholesaler who satisfies N.H. Rev. Stat. § 78:2, III, who has sold tobacco product without indicia of tax paid, or against any retailer who has purchased tobacco products without indicia of tax paid, as follows:
(a) First offense-$500.
(b) Second offense-$1,500.
(c) Third offense-$5,000.
II. In addition to, or in lieu of, a period of license suspension, the commissioner may assess an administrative fine against any wholesaler who satisfies N.H. Rev. Stat. § 78:2, III, who has sold tobacco product without indicia of tax paid, or against any retailer who has purchased tobacco products without indicia of tax paid, as follows:
Terms Used In New Hampshire Revised Statutes 78:21
- Commissioner: means the commissioner of the department of revenue administration. See New Hampshire Revised Statutes 78:1
- Retailer: means any person who sells tobacco products to consumers, whether directly or through a vending machine. See New Hampshire Revised Statutes 78:1
- Tobacco products: means any product containing, made, or derived from tobacco or nicotine that is intended for human consumption, including but not limited to cigarettes, electronic cigarettes, loose tobacco, smokeless tobacco, and cigars. See New Hampshire Revised Statutes 78:1
- Wholesaler: means any person engaged in the business of receiving, storing, purchasing, and selling tobacco products from any source for distribution to persons other than consumers, except those persons exempted from the tobacco tax under N. See New Hampshire Revised Statutes 78:1
(a) First offense-$500.
(b) Second offense-$1,500.
(c) Third offense-$5,000.