Any person who violates the provisions of subdivision (1) of subsection (a) of section 12-314 shall be fined not more than two hundred dollars for the first offense, not more than three hundred dollars for the second offense within twenty-four months of the first offense, and not more than five hundred dollars for the third or subsequent offense within twenty-four months of the first offense.
(P.A. 14-76, S. 3.)
Structure Connecticut General Statutes
Section 12-285. - Definitions.
Section 12-285a. - Definitions for purposes of sections 12-286a, 12-295a and 12-314a.
Section 12-285b. - Licensure of cigarette manufacturers. Fees.
Section 12-285c. - Restrictions on shipping or transporting cigarettes. Penalties.
Section 12-285d. - Cigarette rolling machines. Licensure requirements.
Section 12-287. - Dealer's license.
Section 12-288. - Distributor's license.
Section 12-289a. - Vending machines: Placement restrictions. Penalties.
Section 12-290. - Price signs on vending machines.
Section 12-291. - Vending machine dealer's license.
Section 12-291a. - Penalty for failure to secure or renew license.
Section 12-292. - Advertising sale of untaxed cigarettes.
Section 12-293. - Notice to Tax Commissioner of number of vending machines.
Section 12-293a. - Reporting requirements. Registration fee for vending machines. List of customers.
Section 12-294. - Transfer of license. Successor tax liability.
Section 12-296. - Imposition of tax.
Section 12-297. - Exemptions from tax.
Section 12-298. - Commissioner to supply stamps or decals.
Section 12-299. - Metering machine.
Section 12-300. - Resale of stamps restricted. Redemption.
Section 12-301. - Nonresidents may be authorized to affix stamps.
Section 12-302. - Distributors to affix stamps.
Section 12-303. - Dealers to affix stamps.
Section 12-304. - Sale of unstamped cigarettes prohibited. Penalty.
Section 12-305. - Unstamped cigarettes, vehicles in which transported, subject to confiscation.
Section 12-306. - Invoices or delivery tickets required in transportation of unstamped cigarettes.
Section 12-306a. - Cigarette transporter to hold invoices or delivery tickets.
Section 12-307. - Procedure on sale after confiscation.
Section 12-308. - Fraudulent stamps.
Section 12-309a. - Reports from carriers, warehousemen, bailees. Examination of records.
Section 12-310. - Oaths and subpoenas.
Section 12-311. - Hearings by commissioner.
Section 12-312. - Appeals from decisions of commissioner.
Section 12-313. - Administration. Regulations. Waiver of filing of reports.
Section 12-314. - Packaging for sale. Penalties.
Section 12-314a. - Certain promotional samples authorized.
Section 12-315. - Sale of unstamped cigarettes from one licensed distributor to another.
Section 12-315a. - Report on enforcement efforts.
Section 12-316. - Imposition of tax.
Section 12-317. - Return to be filed.
Section 12-318. - Seizure for nonpayment of tax.
Section 12-319. - Imported cigarettes on which tax has been paid.
Section 12-320. - Two hundred or fewer cigarettes not taxable.
Section 12-326a. - Definitions. Presumptions of costs of doing business.
Section 12-326c. - Sales between distributors.
Section 12-326d. - Certain sales below cost permitted.
Section 12-326e. - Bonus or combination with other articles for sale forbidden.
Section 12-326f. - Exemptions.