(1) Any distributor or any other person who fails, neglects, or refuses to comply with, or violates the provisions of, this part or the rules promulgated by the division under this part, is guilty of a misdemeanor of the first degree, punishable as provided in s. 775.082 or s. 775.083.
(2) Any retailer who purchases tobacco products from a distributor not licensed under the provisions of this part is guilty of a misdemeanor of the first degree, punishable as provided in s. 775.082 or s. 775.083.
(3) Any distributor or any other person who has been convicted of a violation of this part and is thereafter convicted of a further violation of this part shall, upon conviction of said further offense, be guilty of a felony of the third degree, punishable as provided in s. 775.082, s. 775.083, or s. 775.084.
History.—s. 1, ch. 85-141; s. 1, ch. 86-286; s. 53, ch. 87-224; s. 4, ch. 91-429.
Structure Florida Statutes
Title XIV - Taxation and Finance
Chapter 210 - Tax on Tobacco Products
Part II - Tax on Tobacco Products Other Than Cigarettes or Cigars (Ss. 210.25-210.75)
210.276 - Surcharge on tobacco products.
210.30 - Tax on tobacco products; exemptions.
210.31 - Payment of taxes by electronic funds transfer.
210.35 - Distributor’s license required; application; out-of-state applicant.
210.40 - License fees; surety bond; application for each place of business.
210.405 - Initial temporary permits for other tobacco products.
210.45 - Issuance, expiration, and display of licenses; license not transferable.
210.50 - Revocation or suspension of license.
210.55 - Distributors; monthly reports.
210.60 - Books, records, and invoices to be kept and preserved; inspection by agents of division.
210.65 - Penalties for tax evasion.