Vermont Statutes Title 32 Sec. 7778
Terms Used In Vermont Statutes Title 32 Sec. 7778
- Dealer: means any wholesale dealer and retail dealer as herein defined. See
- Person: shall mean any individual, firm, fiduciary, partnership, corporation, trust, or association, however formed. See
- Retail dealer: shall mean a person licensed pursuant to 7 V. See
- sell: means any transfer, exchange, or barter in any manner or by any means whatever, of any cigarettes or tobacco products. See
- Stamp: shall mean any impression, stamp, label, or print manufactured, printed, or made as prescribed by the Commissioner. See
- Wholesale dealer: means a person who imports or causes to be imported into the State any cigarettes, little cigars, roll-your-own tobacco, snuff, new smokeless tobacco, or other tobacco product for sale or who sells or furnishes any of these products to other wholesale dealers or retail dealers for the purpose of resale, but not by small quantity or parcel to consumers thereof. See
§ 7778. Unstamped packages—Penalties
(a) No person shall possess more than 10,000 cigarettes, or possess with the intent to sell any cigarettes, that do not bear stamps evidencing payment of tax imposed by this chapter. It shall be an affirmative defense to a charge under this subsection that such cigarettes are:
(1) in the possession of a licensed wholesale dealer;
(2) in the course of transit and consigned to a licensed wholesale dealer or retail dealer; or
(3) in the possession of a retail dealer who has held them for 24 hours or less.
(b) No person shall sell or transfer or offer for sale or display for sale any cigarettes that do not bear stamps evidencing payment of the tax imposed by this chapter.
(c) No person shall use more than once any stamp provided for and required by this chapter.
(d) Any person who shall violate any provision of this section shall, if the tax that may be imposed on such cigarettes is $500.00 or less, be imprisoned not more than one year or fined not more than $1,000.00, or both, or, if the tax that may be imposed on such cigarettes is more than $500.00, be imprisoned not more than three years or fined not more than $10,000.00, or both. (Amended 1965, No. 194, § 10, operative February 1, 1967; 1971, No. 73, § 31, eff. April 16, 1971; 1973, No. 249 (Adj. Sess.), § 103, eff. April 9, 1974; 1981, No. 31, § 14; 1995, No. 29, § 15, eff. April 14, 1995.)