Massachusetts General Laws
Chapter 64c - Cigarette Excise
Section 10 - Regulation of Vending Machines; Penalties for Particular Offenses; Sales to Children

Section 10. No person shall have in his possession a machine for vending cigarettes for a period in excess of seventy-two hours unless there shall be attached to the same a disc or marker as provided by section two; provided, that this provision shall not apply to any such machine while not containing cigarettes and in the possession of a manufacturer of, or dealer in, such machines or a licensed vending machine operator. If any person has in his possession a vending machine, containing cigarettes, not properly licensed, the commissioner may cause such vending machine to be sealed until properly licensed and such person shall be subject to the same penalty as a retailer selling cigarettes without being licensed so to do. Any person who shall sell, offer for sale or possess with intent to sell any cigarettes, or otherwise act as a manufacturer, wholesaler, vending machine operator, transportation company or retailer, without being licensed so to do, shall, in addition to any other penalty provided by this chapter, be punished by a fine of not more than fifty dollars. Any person who shall act as an unclassified acquirer without being licensed as provided by section two shall be punished by a fine of not less than five hundred nor more than one thousand dollars or by imprisonment for not more than one year, or both. Any person who shall knowingly purchase or possess any cigarettes not manufactured, purchased or imported by a licensed manufacturer, licensed wholesaler, licensed vending machine operator, licensed unclassified acquirer or licensed transportation company, shall be punished by a fine of not less than fifty nor more than one thousand dollars. Any person who shall knowingly have in his possession a shipping case or other container of cigarettes, containing cigarettes and not bearing the name and address of the person receiving the cigarettes from a manufacturer or such other markings as the commissioner may prescribe, and any person knowingly being in possession within the commonwealth of such a shipping case or other container of cigarettes from which such name and address has been erased or defaced, shall be punished by a fine of not less than twenty-five nor more than one hundred dollars. No person, either as principal or agent, shall sell or solicit orders for cigarettes to be shipped, mailed or otherwise sent or brought into the commonwealth to any person not a licensed manufacturer, licensed wholesaler, licensed vending machine operator, licensed unclassified acquirer or licensed transportation company, unless the same is to be sold to or through a licensed wholesaler. Any operator of a vending machine for the sale of cigarettes or tobacco and any owner or tenant of a location where a vending machine is located who shall permit any person under 21 to use such machines, shall be punished by a fine of not more than fifty dollars. Each vending machine containing cigarettes or tobacco shall have attached on the front of it a notice to be furnished by the commissioner reading ''Persons under 21 are prohibited from using this machine'', and any person owning or operating a vending machine who fails to display such a notice shall be punished by a fine of not more than fifty dollars. No person shall sell cigarettes through a vending machine unless said machine is so constructed as to permit the commissioner or his agents readily to determine whether the package of cigarettes being sold through said machine have affixed to them the proper stamps evidencing payment of the excise imposed by this chapter. Each violation of this chapter shall be deemed to constitute a separate offense. Any person who files any false return, affidavit, or statement, or who violates any provision of this chapter for which no other penalty has been provided, shall be punished by a fine of not more than one thousand dollars or by imprisonment for not more than one year, or both. The state police and all local police authorities shall have the authority to enforce, and shall, at the request of the commissioner or his duly authorized agent, enforce, the provisions of this section.

Structure Massachusetts General Laws

Massachusetts General Laws

Part I - Administration of the Government

Title IX - Taxation

Chapter 64c - Cigarette Excise

Section 1 - Definitions

Section 2 - Vendors' Licenses; Display

Section 2a - Definitions Applicable to Secs. 2a to 2f

Section 2b - Test Method and Performance Standard for Cigarettes Offered for Sale or Sold to Persons Located in Commonwealth

Section 2c - Certification to Be Submitted by Manufacturer; Fee; Cigarette Fire Safety and Firefighter Protection Act Enforcement Fund

Section 2d - Marking to Indicate Compliance With Testing and Performance Standard Requirements

Section 2e - Sale of Cigarettes in Violation of Testing and Performance Standard Requirements; Civil Penalties; Inspections; Action by Attorney General; Inclusion in Directory of Tobacco Product Manufacturers

Section 2f - Fire Prevention and Public Safety Fund

Section 5 - Records and Statements Required of Vendors and Purchasers

Section 5a - Collection of Excises Imposed on Residents Purchasing Cigarettes and Tobacco Products in Interstate Commerce; Statements of Sellers and Shipping Invoices

Section 6 - Payment of Excise; Reports and Examination of Records of Carriers, Warehousemen, etc.; Amount Credited to Commonwealth Care Trust Fund

Section 7a - Additional Cigarette Excise Tax; Credit to Children's and Seniors' Health Care Assistance Fund; Exemption

Section 7b - Cigars and Smoking Tobacco; Payment and Rate of Excise Tax; Liability of Distributors, Retailers and Residents; Nonresident Cigar Distributors; Licenses; Violations and Penalties

Section 7c - Additional Payment of Excise; Credit to Health Protection Fund

Section 7d - Personal and Individual Liability to Commonwealth Upon Failure to Pay Amount Due Under This Chapter

Section 7e - Electronic Nicotine Delivery Systems; Definitions; Excise Taxes; Liability for Collection and Payment; Payment Amount; Delivery and Transfer; Penalties

Section 8 - Prosecution for Illegal Possession, Etc.

Section 10 - Regulation of Vending Machines; Penalties for Particular Offenses; Sales to Children

Section 11 - Records and Reports of Purchases and Sales; Investigation, Examination and Search

Section 12 - Selling Price; ''loss-Leaders'' Prohibited

Section 13 - Definitions of Cost and Sale Terms

Section 14 - Unfair Competition; Penalty

Section 15 - Application of Act to Unusual Sales

Section 16 - Fair Competition; Prices

Section 17 - Illegal Contracts

Section 18 - Fictitious Prices; Discounts

Section 19 - Invoice Cost of Goods Purchased at Forced Sales

Section 20 - Cost Survey as Evidence

Section 21 - Liability of Agents Aiding Violations

Section 26 - Police Power

Section 27 - Severability Clause

Section 28 - Disposition of Sums Received

Section 29 - Payment of Tax Through Use of Adhesive Stamps

Section 30 - Stamper; Purchase and Use of Stamps; Appointment; Compensation; Payment for Stamps

Section 31 - Redemption of Unused or Mutilated Stamps, Etc.

Section 33 - Unstamped Cigarettes or Stamps; Prohibition of Sale, etc.; Examination and Replacement of Unstamped or Improperly Stamped Packages

Section 33a - Packages Containing Fewer Than 20 Cigarettes; Stamps; Penalties

Section 34 - Possession, Sale, etc., of Unstamped Cigarettes; Penalty; Prima Facie Evidence; Presumptions

Section 35 - Possession or Transportation of Unstamped Cigarettes; Penalty; Arrest, Search and Seizure; Forfeitures

Section 36 - Possession or Transportation of Unstamped Cigarettes; Necessity of Invoices or Delivery Tickets; Prima Facie Evidence

Section 37 - Forgery, Alteration, etc., of Excise Stamps; Unauthorized Use of Metering Machine; Penalties; Forfeitures

Section 38 - Unauthorized Use of Excise Stamps; Penalty

Section 38a - Seizure, Forfeiture and Sale of Unstamped Cigarettes and Smokeless Tobacco on Which Tax Has Not Been Paid

Section 39 - Application of Secs. 29 to 39

Section 40 - Multi-Agency Illegal Tobacco Task Force; Powers and Duties; Meetings; Annual Report