(a) Every distributor or dealer shall permit the commissioner or the commissioner’s authorized agent or representative to inspect at any time all tobacco products, invoices, books, papers and memoranda, including the general books, both operating and proprietary ledgers, and other records, as may be deemed necessary by the commissioner in ascertaining whether or not the tax levied under this part has been paid, or in determining the amount of such tax due. Every cigarette rolling machine operator shall permit the commissioner or the commissioner’s authorized agent to inspect the operator’s cigarette rolling machine at any time.
Attorney's Note
Under the Tennessee Code, punishments for crimes depend on the classification. In the case of this section:
| Class | Prison | Fine |
|---|
| class A misdemeanor | up to 11 months | up to $2,500 |
For details, see
Tenn. Code § 40-35-111
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Terms Used In Tennessee Code 67-4-1012
- Cigarette: includes any cigarette produced by a cigarette rolling machine at a retail establishment. See Tennessee Code 67-4-1001
- Cigarette rolling machine: means a machine at a retail establishment that enables any person to process at that establishment tobacco or any product that is made or derived from tobacco into a roll or tube. See Tennessee Code 67-4-1001
- Commissioner: means the commissioner of revenue. See Tennessee Code 67-4-1001
- Representative: when applied to those who represent a decedent, includes executors and administrators, unless the context implies heirs and distributees. See Tennessee Code 1-3-105
