Montana Code Annotated
Part 1. Tax on Tobacco Products
16-11-144. Revocation or suspension of license

16-11-144. Revocation or suspension of license. (1) The department may revoke or suspend the license of any wholesaler, subjobber, tobacco product vendor, retailer, or person licensed under 16-11-303 for failure to comply with any provision of The Montana Cigarette Sales Act (Title 16, chapter 10), this chapter, or with any lawful rule of the department made pursuant to those laws.
(2) A person aggrieved by a revocation or suspension may apply to the department for a hearing, which must be open to the public. If the person is aggrieved by the decision of the department, the person may further appeal to the court.
(3) When a license has been revoked, a license may not be issued to the licensee for a period of 1 year after revocation. When a license has been suspended, the suspension may be for any period not to exceed 1 year.
(4) A person who sells tobacco products after the person's license has been revoked or suspended is guilty of a misdemeanor and is subject to the penalties in 16-11-148, and all tobacco products in the person's possession must be seized and forfeited to the state.
History: En. Sec. 7, Ch. 140, L. 1969; amd. Sec. 209, Ch. 516, L. 1973; amd. Sec. 4, Ch. 445, L. 1975; R.C.M. 1947, 84-5606.8; amd. Sec. 1, Ch. 439, L. 1995; amd. Sec. 25, Ch. 578, L. 1995; amd. Sec. 23, Ch. 511, L. 2005.

Structure Montana Code Annotated

Montana Code Annotated

Title 16. Alcohol, Tobacco, and Marijuana

Chapter 11. Taxation of Tobacco Products

Part 1. Tax on Tobacco Products

16-11-101. Legislative intent

16-11-102. Definitions

16-11-103. Powers of department

16-11-104. Carriers to report shipments -- penalties

16-11-105. Rulemaking authority of department of justice

16-11-106. Regular and systematic solicitation of business -- compliance with chapter

16-11-107. Secretary of state as process agent for unlicensed person doing business in state

16-11-108. Service of process

16-11-109. reserved

16-11-110. Repealed

16-11-111. Cigarette, tobacco products, and moist snuff sales tax -- exemption for sale to tribal member

16-11-112. Tax on ultimate consumer

16-11-113. Tax insignia

16-11-114. Insignia discount

16-11-115. Tax meter machine -- tax stamp-applying machine -- purchase of stamps

16-11-116. Resale of insignia prohibited -- rebate

16-11-117. When payment for insignia due

16-11-118. Records of wholesalers, subjobbers, tobacco product vendors, and retailers

16-11-119. Disposition of taxes -- statutory appropriation

16-11-120. Tobacco product licenses

16-11-121. Vending machines not places of business

16-11-122. License fees -- renewal

16-11-123. Display of license

16-11-124. Disposition of license fees

16-11-125. Licensure as both wholesaler and retailer allowed

16-11-126. Joint and several liability

16-11-127. reserved

16-11-128. Tobacco product sales reporting requirements

16-11-129. Enforcement

16-11-130. reserved

16-11-131. Transporting tobacco products without compliance a misdemeanor -- invoices and delivery tickets required -- stop and inspection authorized

16-11-132. Unlawful to sell tobacco products without valid license -- exceptions

16-11-133. Sale and use of cigarettes without insignia unlawful

16-11-134. Forged license stamp or insignia

16-11-135. through 16-11-140 reserved

16-11-141. Powers of arrest -- search and seizure

16-11-142. Duties of county attorneys and peace officers

16-11-143. Penalty and interest for unpaid tobacco product tax

16-11-144. Revocation or suspension of license

16-11-145. Place where violations committed considered public nuisance

16-11-146. Penalty for forged license stamp or insignia

16-11-147. Seizure and forfeiture of property used in transporting contraband

16-11-148. Penalties and other remedies

16-11-149. Hearings before department

16-11-150. Appeal to district court

16-11-151. through 16-11-154 reserved

16-11-155. Definitions

16-11-156. Stamps affixed on cigarettes -- exception

16-11-157. Repealed

16-11-158. Sale or retention of forfeited property -- use of sale proceeds -- destruction of contraband

16-11-159. Forfeiture of contraband and property used in transporting contraband