(a) In addition to or in lieu of any other civil or criminal remedy provided by law, if the commissioner has reasonable grounds to believe that a licensed agent or any other person has violated § 67-4-2602(c) or any regulation adopted pursuant to this part, the commissioner may revoke or suspend the license of the licensed agent in the manner provided by § 67-4-1016 and in accordance with the Uniform Administrative Procedures Act, compiled in title 4, chapter 5. Each stamp affixed and each sale or offer to sell cigarettes in violation of § 67-4-2602(c) shall constitute a separate violation. For each violation of this part, the commissioner may also impose a civil penalty in an amount not to exceed the greater of five hundred percent (500%) of the retail value of the cigarettes or five thousand dollars ($5,000), if the commissioner has reasonable grounds to believe that a violation of § 67-4-2602(c) or any regulations adopted pursuant thereto has occurred. Such penalty shall be imposed in the manner provided by § 67-4-1015 and in accordance with the Uniform Administrative Procedures Act. In the event of a conflict between § 67-4-1015 or § 67-4-1016 and the Uniform Administrative Procedures Act, the Uniform Administrative Procedures Act shall govern.

Attorney's Note

Under the Tennessee Code, punishments for crimes depend on the classification. In the case of this section:
ClassPrisonFine
class B misdemeanorup to 6 monthsup to $500
For details, see Tenn. Code § 40-35-111
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Terms Used In Tennessee Code 67-4-2605

  • Commissioner: means the commissioner of revenue. See Tennessee Code 67-4-2601
  • Injunction: An order of the court prohibiting (or compelling) the performance of a specific act to prevent irreparable damage or injury.
  • Licensed agent: means a person who is authorized to affix tax stamps to packages or other containers of cigarettes under §. See Tennessee Code 67-4-2601
  • Person: includes a corporation, firm, company or association. See Tennessee Code 1-3-105
  • Reporter: Makes a record of court proceedings and prepares a transcript, and also publishes the court's opinions or decisions (in the courts of appeals).
  • State: means any state of the United States, the District of Columbia, the Commonwealth of Puerto Rico, any territory or possession of the United States and any foreign country or political subdivision thereof. See Tennessee Code 67-4-2004
(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 § 67-4-2602(c) shall be deemed contraband under § 67-4-1020 and such cigarettes shall be subject to seizure and forfeiture as provided in such section, and all such cigarettes so seized and forfeited shall be destroyed and not resold.
(c) The attorney general and reporter, on behalf of the commissioner, may seek an injunction to restrain a threatened or actual violation of § 67-4-2602(c) or § 67-4-2604(a) or (d) by a licensed agent and to compel the licensed agent to comply with such subsections. In any action brought pursuant to this section, the state shall be entitled to recover the costs of investigation, costs of the action and reasonable attorney fees.
(d) It shall be unlawful for a person to:

(1) Sell or distribute cigarettes that the person knows or should know are intended for distribution or sale in the state in violation of § 67-4-2602(c), 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 § 67-4-2602(c).
(e) A violation of this section shall be a Class B misdemeanor.
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