(a) A person commits the crime of misconduct involving unstamped cigarettes or stamps in the second degree if the person
(1) with reckless disregard that the cigarettes are unstamped
(A) sells or distributes at least one but fewer than 5,000 unstamped cigarettes in a single transaction;
(B) owns or possesses at least one but fewer than 5,000 unstamped cigarettes, with intent to sell;
(C) acquires, holds, transports, imports, or possesses at least 601 but fewer than 10,000 unstamped cigarettes; or
(D) acquires, holds, transports, imports, or possesses at least one but fewer than 601 unstamped cigarettes that are not for personal consumption; or
(2) is not licensed under this chapter or otherwise authorized by the department to possess stamps and possesses a stamp that is not affixed to a cigarette package.
(b) Misconduct involving unstamped cigarettes or stamps in the second degree is a class A misdemeanor.
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.