Missouri Revised Statutes
Chapter 149 - Cigarette Tax
Section 149.200 - Illegal activities related to cigarettes and cigarette labeling — penalty.

Effective - 01 Jan 2017, 2 histories
149.200. Illegal activities related to cigarettes and cigarette labeling — penalty. — 1. It is unlawful for any person to:
(1) Sell or distribute in this state, to acquire, hold, own, possess or transport for sale or distribution in this state, or to import, or cause to be imported into this state for sale or distribution in this state, any cigarettes that do not comply with all requirements imposed by or pursuant to federal law and implementing regulations, including but not limited to the filing of ingredients lists pursuant to Section 7 of the Federal Cigarette Labeling and Advertising Act (15 U.S.C. Section 1335a); the permanent imprinting on the primary packaging of the precise package warning labels in the precise format specified in Section 4 of the Federal Cigarette Labeling and Advertising Act (15 U.S.C. Section 1333); the rotation of label statements pursuant to Section 4(c) of the Federal Cigarette Labeling and Advertising Act (15 U.S.C. Section 1335(c)); restrictions on the importation, transfer and sale of previously exported tobacco products pursuant to Section 9302 of Public Law 105-33, the Balanced Budget Act of 1997, as amended; requirements of Title IV of Public Law 106-476, the Imported Cigarette Compliance Act of 2000; or
(2) Alter the package of any cigarettes, prior to sale or distribution to the ultimate consumer, so as to remove, conceal or obscure:
(a) Any statement, label, stamp, sticker or notice indicating that the manufacturer did not intend the cigarettes to be sold, distributed or used in the United States, including but not limited to labels stating "For Export Only", "U.S. Tax Exempt", "For Use Outside U.S.", or similar wording; or
(b) Any health warning that is not the precise warning statement in the precise format specified in Section 4 of the Federal Cigarette Labeling and Advertising Act (15 U.S.C. Section 1333).
2. It shall be unlawful for any person to affix any tax stamp or meter impression required pursuant to this chapter to the package of any cigarettes that does not comply with the requirements of subdivision (1) of subsection 1 of this section or that is altered in violation of subdivision (2) of subsection 1 of this section.
3. This section shall not apply to cigarettes allowed to be imported or brought into the United States for personal use, or to cigarettes sold or intended to be sold as duty-free merchandise by a duty-free sales enterprise in accordance with the provisions of 19 U.S.C. Section 1555(b) and any implementing regulations; provided, however, that sections 149.200 to 149.215 shall apply to any such cigarettes that are brought back into the customs territory for resale within the customs territory.
4. Any person who violates this section, whether acting knowingly or recklessly, is guilty of a class E felony.
5. As used in this section, "package" means a pack, box, carton or container of any kind in which cigarettes are offered for sale, sold or otherwise distributed to consumers.
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(L. 2001 H.B. 381, A.L. 2002 S.B. 1266, A.L. 2014 S.B. 491)
Effective 1-01-17

Structure Missouri Revised Statutes

Missouri Revised Statutes

Title X - Taxation and Revenue

Chapter 149 - Cigarette Tax

Section 149.011 - Definitions.

Section 149.015 - Rate of tax — how stamped — samples, how taxed — tax impact to be on consumer — fair share school fund, distribution.

Section 149.021 - Compensation to wholesaler for affixing stamps — metering machines authorized.

Section 149.025 - Bond required for deferred payment on stamps — release from requirement, when — cash bond, deposit and refund — license revoked for delinquencies.

Section 149.031 - Refunds or exchange for stamps, when made.

Section 149.035 - Wholesaler's license required, fee — first sale of tobacco products, application required — revocation, suspension or refusal to issue, when — review.

Section 149.041 - Records to be kept — reports to be filed by wholesaler.

Section 149.045 - Common carriers and warehousemen, duties of — damaged cigarettes, how handled.

Section 149.051 - Failure to affix stamps, penalty — presumption that unstamped cigarettes are intended for sale.

Section 149.055 - Unstamped cigarettes seized, when — personal property used incident to such attempt to avoid tax to be forfeited, procedure.

Section 149.061 - Sales on military reservations taxable, exceptions — federal government exempt, when.

Section 149.065 - Revenue to fair share fund, health initiatives fund, and school moneys fund.

Section 149.071 - Fraudulent activity relative to tax stamps a felony — penalty.

Section 149.076 - Failure to make or falsification of required return or refusal to permit inspection of records prohibited — false report or application a felony, penalty.

Section 149.081 - Violation not otherwise specified a misdemeanor, penalty.

Section 149.082 - Additional tax — rate — collection — deposit — if federal excise tax reimposed, effect.

Section 149.160 - Tax upon first sale, rate, payment, credit — deposit of funds into health initiatives fund — contingent expiration.

Section 149.170 - Filing of return, remittance of amounts, required, when — rules — maintenance of records.

Section 149.180 - Rules and regulations, procedure.

Section 149.190 - Assessment by director, method — estimate by director, notice — failure to pay, penalty — purchase from wholesaler without license, penalty — sales to unlicensed retailers, penalty.

Section 149.192 - Preemption.

Section 149.200 - Illegal activities related to cigarettes and cigarette labeling — penalty.

Section 149.203 - Revocation or suspension of a wholesaler's license, when — civil penalty, when — cigarettes deemed contraband, when.

Section 149.206 - Violation deemed unlawful trade practice.

Section 149.212 - Director to enforce provisions of sections 149.200 to 149.215 — attorney general's concurrent power — injunctive relief available, when.

Section 149.215 - Severability clause.