§245-22.5 Prohibition against stamping or sale of cigarettes not listed in the directory pursuant to chapter 486P. (a) Beginning December 1, 2003, it shall be unlawful for an entity to:
(1) Affix a stamp to a package or other container of cigarettes of a tobacco product manufacturer or brand family not included in the directory; or
(2) Import, sell, offer, keep, store, acquire, transport, distribute, receive, or possess for sale or distribution cigarettes of a tobacco product manufacturer or brand family not included in the directory.
(b) Any entity that knowingly violates subsection (a) shall be guilty of a class C felony.
(c) Any cigarettes that are unlawfully imported, possessed, offered, kept, stored, acquired, transported, stamped, distributed, received, or sold in violation of this section may be seized and forfeited as contraband pursuant to chapter 712A and all such cigarettes seized and forfeited shall be destroyed.
(d) This section shall not apply to cigarettes that are exempt from taxes as provided by section 245-3(b).
(e) For purposes of this section:
"Brand family", "cigarette", and "tobacco product manufacturer" shall have the same meaning as in section 486P-1.
"Directory" means the "directory" established pursuant to section 486P-6.
"Entity" means one or more individuals, a company, corporation, a partnership, an association, licensee, or any other type of legal entity. [L 2003, c 77, §1]
Structure Hawaii Revised Statutes
245. Cigarette Tax and Tobacco Tax Law
245-2.5 Retail tobacco permit.
245-6 Payment of taxes; penalties.
245-7 Determination of taxes; additional assessments, credits, and refunds.
245-11 Chapter 235 and chapter 237 applicable.
245-12 Investigations; contempts; fees.
245-13 Administration by director; rules and regulations.
245-15 Disposition of revenues.
245-16 Unlawful shipment of cigarettes; penalty; reports; liability for unpaid taxes.
245-21 Payment of tax through use of stamps; exemptions.
245-22 Affixation; required prior to distribution; method and manner.
245-23 Department to furnish stamps; designs, specifications, and denominations.
245-24 Sales through financial institutions.
245-25 Purchase of stamps; when; by licensee or designee.
245-26 Price; payment; deferred payment purchases.
245-27 Maximum amount of deferred-payment purchases; bond.
245-28 Time for payment of deferred-payment purchases; manner of payment.
245-29 Suspension or reduction of privilege to purchase on deferred-payment basis.
245-30 Penalty for failure to make timely payment.
245-33 Unused stamps; cancellation of stamps.
245-34 Approval of department required for transfer of stamps.
245-35 Unlicensed possession or use of stamps.
245-37 Sale or purchase of packages of cigarettes without stamps; fines and penalties.
245-38 Vending unstamped cigarettes.
245-39 Penalty exemptions; presumptions.
245-40 Forfeitures; disposition.
245-41 Enforcement; injunction; disposition of fines.
245-41.5 Cigarette tax stamp administrative special fund.
245-51 Export and foreign cigarettes prohibited.
245-52 Alteration of packaging prohibited.
245-53 Criminal penalties for illegal sale of export or foreign cigarettes.
245-54 Confiscation and seizure of illegal export or foreign cigarettes.
245-56 Affixing of cigarette tax stamps to export cigarettes or altered packages prohibited.
245-57 Documentation of foreign cigarettes.
245-59 Unfair trade practices.