(a) A person commits the crime of misconduct involving unstamped cigarettes or stamps in the first degree if the person
(1) with reckless disregard that the cigarettes are unstamped
(A) sells or distributes 5,000 or more unstamped cigarettes in a single transaction;
(B) owns or possesses 5,000 or more unstamped cigarettes with the intent to sell; or
(C) acquires, holds, transports, imports, or possesses 10,000 or more unstamped cigarettes; or
(2) with reckless disregard that the stamp was previously affixed to another cigarette package
(A) affixes a previously used stamp to a cigarette package; or
(B) possesses, sells, or distributes a previously used stamp.
(b) Misconduct involving unstamped cigarettes or stamps in the first degree is a class C felony.
Structure Alaska Statutes
Title 43. Revenue and Taxation
Chapter 50. Tobacco Taxes and Sales
Article 6. Cigarette Tax Stamps.
Sec. 43.50.500. Tax payment by use of stamps.
Sec. 43.50.510. Stamp design; manner of affixing.
Sec. 43.50.520. Stamp required before sale, distribution, or consumption.
Sec. 43.50.530. Sale of stamps.
Sec. 43.50.540. Purchase of and payment for stamps.
Sec. 43.50.550. Deferred-payment basis for stamps.
Sec. 43.50.560. Suspension of deferred-payment basis privilege.
Sec. 43.50.580. Possession of unstamped cigarettes.
Sec. 43.50.600. Stamps prohibited on cigarette packages not complying with federal and state laws.
Sec. 43.50.610. Unstamped cigarettes as contraband; seizure.
Sec. 43.50.620. Forfeiture and destruction of seized cigarettes.
Sec. 43.50.625. Forfeiture of other property.
Sec. 43.50.630. Monthly reports; records retention; inspection of records.
Sec. 43.50.640. Misconduct involving unstamped cigarettes or stamps in the first degree.
Sec. 43.50.650. Misconduct involving unstamped cigarettes or stamps in the second degree.
Sec. 43.50.660. Construction of criminal statutes.