Maine Revised Statutes
Chapter 703: CIGARETTE TAX
36 §4366-C. Sales of cigarettes in contravention of law

§4366-C. Sales of cigarettes in contravention of law
1.  Cigarettes; stamps not affixed.  A distributor may not offer for sale, sell or affix a stamp to a package of cigarettes if the package:  
A. Does not comply with the Federal Cigarette Labeling and Advertising Act, 15 United States Code, Section 1331, et seq., for the placement of labels, warnings or any other information for a package of cigarettes to be sold within the United States;   [PL 1999, c. 616, §3 (NEW).]
B. Is labeled "For Export Only," "U.S. Tax Exempt," "For Use Outside U.S." or with other wording indicating that the manufacturer did not intend that the product be sold in the United States;   [PL 1999, c. 616, §3 (NEW).]
C. Has been altered by adding or deleting wording, labels or warnings described in paragraphs A and B;   [PL 1999, c. 616, §3 (NEW).]
D. Has been imported into the United States in violation of 26 United States Code, Section 5754; or   [PL 1999, c. 616, §3 (NEW).]
E. In any way violates federal trademark or copyright laws.   [PL 1999, c. 616, §3 (NEW).]
[PL 2007, c. 438, §97 (AMD).]
2.  Deceptive practice.  Selling a package of cigarettes described in subsection 1, with or without a stamp, is an unfair or deceptive act or practice under the Maine Unfair Trade Practices Act.  
[PL 1999, c. 616, §3 (NEW).]
2-A.  Shipment only to licensed retailers.  A distributor may not sell or offer to sell cigarettes to a retailer unless the retailer has provided documentation to the distributor that the retailer holds a current retail tobacco license issued under Title 22, section 1551‑A.  
[PL 2007, c. 172, §1 (NEW).]
3.  Penalties.  The following penalties apply to violations of this section.  
A. A distributor who violates this section commits a Class E crime.   [PL 2007, c. 438, §97 (AMD).]
B. A distributor who violates this section when the distributor has one or more prior convictions for violation of this section commits a Class D crime. Title 17‑A, section 9‑A governs the use of prior convictions when determining a sentence.   [PL 2007, c. 438, §97 (AMD).]
Violation of this section is a strict liability crime as defined in Title 17‑A, section 34, subsection 4‑A.  
[PL 2007, c. 438, §97 (AMD).]
SECTION HISTORY
PL 1999, c. 616, §3 (NEW). PL 2003, c. 452, §U15 (AMD). PL 2003, c. 452, §X2 (AFF). PL 2007, c. 172, §1 (AMD). PL 2007, c. 438, §97 (AMD).

Structure Maine Revised Statutes

Maine Revised Statutes

TITLE 36: TAXATION

Part 7: SPECIAL TAXES

Chapter 703: CIGARETTE TAX

36 §4361. Definitions

36 §4362. Licenses (REPEALED)

36 §4362-A. Licenses

36 §4363. -- expiration; reissuance (REPEALED)

36 §4364. -- revocation (REPEALED)

36 §4365. Rate of tax

36 §4365-A. Rate of tax after September 30, 1989 (REPEALED)

36 §4365-B. Rate of tax after December 31, 1990 (REPEALED)

36 §4365-C. Rate of tax after June 30, 1991 (REPEALED)

36 §4365-D. Rate of tax beginning November 1, 1997 (REPEALED)

36 §4365-E. Application of cigarette tax rate increase effective October 1, 2001 (REPEALED)

36 §4365-F. Application of cigarette tax rate increase effective September 19, 2005

36 §4366. Stamps provided by State Tax Assessor (REPEALED)

36 §4366-A. Cigarette tax stamps

36 §4366-B. Importation of unstamped cigarettes

36 §4366-C. Sales of cigarettes in contravention of law

36 §4366-D. Additional cigarette tax (REPEALED)

36 §4367. Resale of stamps prohibited; redemption (REPEALED)

36 §4368. Stamps affixed by licensed dealers (REPEALED)

36 §4369. Stamps affixed by licensed dealers (REPEALED)

36 §4370. Sale of unstamped cigarettes prohibited (REPEALED)

36 §4371. Possession of unstamped cigarettes; prima facie evidence (REPEALED)

36 §4372. Unstamped cigarettes to be confiscated (REPEALED)

36 §4372-A. Seizure and forfeiture of contraband cigarettes

36 §4373. Forfeiture proceedings (REPEALED)

36 §4373-A. Records required; inspection and examination; assessment of tax deficiency

36 §4374. Fraudulent stamps

36 §4375. Records; examinations by State Tax Assessor (REPEALED)

36 §4376. Oaths and subpoenas (REPEALED)

36 §4377. Hearings by Tax Assessor (REPEALED)

36 §4378. Appeals (REPEALED)

36 §4379. Administration; rules

36 §4380. Use of metering machines (REPEALED)

36 §4381. Tax credited to General Fund

36 §4382. Tax is levy on consumer

36 §4383. Distributor responsibilities (REPEALED)

36 §4384. Reporting and payment of tax