(a) It shall be unlawful for any person to sell or offer for sale either at wholesale or retail in Escambia County, Alabama, any cigarettes on which the stamp or stamps as herein provided do not appear and the possession of cigarettes in Escambia County, Alabama, by a seller in any retail establishment without the proper stamps thereon shall be prima facie evidence of violation of this subpart by the retail seller.
(b) It shall be the duty and responsibility of all wholesalers and jobbers selling or distributing cigarettes in Escambia County, Alabama, to see that the proper stamp or stamps are placed on the cigarettes before leaving them in a retail establishment and it shall be the responsibility of all retail sellers of cigarettes in Escambia County, Alabama, to have the proper stamp or stamps on all cigarettes 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 45-27-247 - Applicability.
Section 45-27-247.01 - Definitions; Construction and Interpretation.
Section 45-27-247.02 - Levy of Tax.
Section 45-27-247.03 - Tobacco Stamps.
Section 45-27-247.04 - Use of Stamps; Records.
Section 45-27-247.05 - Supply of Stamps; Forms and Supplies.
Section 45-27-247.06 - Payment of License Tax; Commission.
Section 45-27-247.07 - Rules and Regulations; Funding.
Section 45-27-247.08 - Stamps Required for Sale of Cigarettes.
Section 45-27-247.09 - Violations.