(a) It shall be unlawful for any person to offer for sale either at wholesale or retail in Baldwin County, Alabama, any cigarettes on which the stamp as herein provided does not appear and the possession of cigarettes in Baldwin County, Alabama, by a seller in any retail establishment without the proper stamp thereon shall be prima facie evidence of violation of this by the retail seller.
(b) It shall be the duty and responsibility of all wholesalers and jobbers selling or distributing cigarettes in Baldwin County, Alabama, to see that the proper stamp is placed on the cigarettes packages before leaving them in a retail establishment, and it shall be the responsibility of all retail sellers of cigarettes in Baldwin County, Alabama, to have the proper stamp on all cigarette packages in their place of business which are offered for sale to the general public and failure to comply with this provision by wholesalers, jobbers, or retail sellers shall be a violation of this subpart.
Structure Code of Alabama
Section 45-2-244 - Applicability.
Section 45-2-244.001 - Definitions; Construction.
Section 45-2-244.002 - Levy of Tax.
Section 45-2-244.003 - Payment of Tax Through Use of Stamp.
Section 45-2-244.004 - Duties of Cigarette Wholesalers, Jobbers, and Retailers.
Section 45-2-244.005 - Supply and Description of Stamps.
Section 45-2-244.006 - Disposition of Funds.
Section 45-2-244.007 - Rules and Regulations.
Section 45-2-244.008 - Violation - Duty to Affix Stamps.
Section 45-2-244.009 - Violation - Classification.