79-3335. Counterfeit cigarettes; seizure; penalties. (a) Counterfeit cigarettes shall be seized by the director. For purposes of this section, counterfeit cigarettes includes cigarettes manufactured, sold, transported, imported, distributed or possessed in this state with intent to deceive consumers and to avoid the provisions of this act, and also includes cigarettes that have false manufacturing labels or packages of cigarettes bearing counterfeit tax stamps. It shall be unlawful for any person to sell, transport, import, distribute, possess, wholesale or manufacture counterfeit cigarettes.
(b) Except as otherwise provided by this act, a violation of the provisions of this section shall be a:
(1) Class A misdemeanor for a first violation, and the offender shall be fined not less than $1,000 nor more than $2,500 upon a first conviction;
(2) severity level 6, nonperson felony for a second violation, and the offender shall be fined not less than $50,000 nor more than $100,000 upon a second conviction; and
(3) severity level 6, nonperson felony for a third and all subsequent violations, and the offender shall be fined $100,000 upon a third and all subsequent convictions.
(c) The secretary of revenue, or the secretary's authorized agent, may refer such evidence as may be available concerning violations of this act or any rules and regulations or order hereunder to the attorney general or the proper county or district attorney, who may in the prosecutor's discretion, with or without such a reference, institute the appropriate criminal proceedings under this act. Upon receipt of such reference, the attorney general or the county attorney or district attorney may request that a duly employed attorney of the department of revenue prosecute or assist in the prosecution of such violation or violations on behalf of the state. Upon approval of the secretary or the secretary's authorized agent, such employee shall be appointed as a special prosecutor for the attorney general or the county attorney or district attorney to serve without compensation from the attorney general or the county attorney or district attorney. Such special prosecutor shall have all the powers and duties prescribed by law for assistant attorneys general or assistant county or district attorneys and such other powers and duties as are lawfully delegated to such special prosecutor by the attorney general or the county attorney or district attorney. If an attorney employed by the secretary or secretary's authorized agent acts as a special prosecutor, the secretary may pay extradition and witness expenses associated with the case.
(d) The provisions of this section shall be part of and supplemental to the Kansas cigarette and tobacco products act.
History: L. 2004, ch. 140, § 3; L. 2017, ch. 96, § 17; June 22.
Structure Kansas Statutes
Article 33 - Cigarettes And Tobacco Products
79-3302 Title and purpose of act.
79-3303 Licenses and permits; requirements relating to vending machines.
79-3304 License and permit fees and bond; qualifications for license.
79-3306 License; application forms; issuance.
79-3309 Suspension or revocation of license.
79-3310 Tax on cigarettes imposed; rates.
79-3310c Inventory tax on cigarettes; procedures for payment.
79-3311a Stamps; minimum number of cigarettes; liability for tax.
79-3316 Certain records required of dealer; restrictions on purchase by dealer; tax exemption forms.
79-3323 Contraband goods; seizure.
79-3324a Contraband goods; seizure and sale; disposition of proceeds.
79-3326 Duties of director; enforcement of act.
79-3328 Expenses of enforcement.
79-3329 Unconstitutionality of part.
79-3334 Active cigarette and tobacco licensees, list.
79-3335 Counterfeit cigarettes; seizure; penalties.
79-3336 Conviction for violation; defined.
79-3371 Tax on privilege of selling tobacco products.
79-3373 Distributor's license.
79-3374 License fees; surety bond; application for each place of business.
79-3375 Issuance, expiration and display of licenses; license not transferable.
79-3377 Certain records required of distributor; access to premises.
79-3378 Monthly tax returns; remittance of tax; deficiencies.
79-3379 Refunds and credits of tax.
79-3387 Disposition of revenues.
79-3388 Tobacco products not exempt from sales tax.
79-3391 Administrative fines; cigarette and tobacco products regulation fund created.
79-3392 Application of certain laws to taxes under act.
79-3393 Cigarette or tobacco infraction; procedure.
79-3394 Use of minors to determine compliance, limitations.
79-3396 Failure to file; penalty.
79-3397 Enforcement of act; civil liability for violation of act.
79-3398 Exceptions to applicability of act.
79-3399 Tax on electronic cigarettes imposed; rates; inventory tax.