69-2709. Revocation or suspension of stamping agent license; civil penalty; termination of license; grounds; violations; penalties; effect of termination; eligibility for reinstatement; directory license; termination; procedure; contraband; actions to enjoin; criminal penalty; remedies cumulative.
(1) In addition to or in lieu of any other civil or criminal remedy provided by law, upon a determination that a stamping agent has violated subsection (4) of section 69-2706 or any rule or regulation adopted and promulgated pursuant thereto, the Tax Commissioner may revoke or suspend the license of any stamping agent in the manner provided by section 77-2615.01. For each violation of subsection (4) of section 69-2706 or the rules and regulations, the Tax Commissioner may also impose a civil penalty in an amount not to exceed the greater of five hundred percent of the retail value of the cigarettes or five thousand dollars upon a determination of violation of subsection (4) of section 69-2706 or any rules or regulations adopted and promulgated pursuant thereto. Such penalty shall be imposed in the manner provided by section 77-2615.01.
(2) The license of a stamping agent shall be subject to termination if the stamping agent:
(a) Fails to provide a report required under section 69-2708, 69-2710.01, or 77-2604.01;
(b) Files an incomplete or inaccurate report required under section 69-2708, 69-2710.01, or 77-2604.01 or files an inaccurate certification required under section 69-2708, subsection (2) of section 77-2603, or section 69-2710.01;
(c) Fails to pay taxes as provided in section 77-2602 or deposit escrow as provided in section 69-2708.01;
(d) Sells cigarettes in or into the state in a package that bears a stamp required under section 77-2603 or 77-2603.01 that is not the correct stamp and provides for a lower level of tax than the correct stamp;
(e) Sells unstamped cigarettes in, into, or from the state or possesses unstamped cigarettes in the state except as provided in section 77-2607;
(f) Purchases, sells in or into the state, or affixes a stamp to a package containing cigarettes of a manufacturer or brand family that is not at the time listed in the directory, or possesses such cigarettes more than ten days after receiving notice that the manufacturer or brand family is not in the directory, unless such stamping agent possesses a directory license under section 77-2603 or unless expressly permitted under sections 69-2701 to 69-2711 or sections 77-2601 to 77-2622; or
(g) Purchases or sells cigarettes in violation of subsection (5) of this section or section 69-2710.02.
(3) In the case of a violation under subdivision (2)(a), (b), (c), or (d) of this section that was not knowing or intentional, the stamping agent shall be entitled to cure the violation within ten days after receipt of notice of such violation. The license of a stamping agent that fully cures the violation during that period shall not be terminated on account of that violation.
(4) In the case of a knowing or intentional violation under subdivision (2)(a), (b), (c), or (d) of this section, or of any violation described in subdivision (2)(e) or (f) of this section, the stamping agent shall for a first violation be subject to a civil penalty of up to one thousand dollars and be guilty of a Class IV misdemeanor and for a second or subsequent violation be subject to a civil penalty of up to five thousand dollars per violation and be guilty of a Class II misdemeanor. In the case of violations described in subdivision (2)(d), (e), or (f) of this section, each sale constitutes a separate offense.
(5) The Tax Commissioner shall promptly remove any stamping agent whose license is terminated from the list required by subsection (4) of section 77-2603 and shall publish a notice of the termination on the Tax Commissioner's website and send notice of the termination to all stamping agents and to all persons listed in the directory. Beginning ten days following the publication and sending of such notice, no person may sell cigarettes to, or purchase cigarettes from, the stamping agent whose license has been terminated.
(6) If a stamping agent whose license has been terminated is a tobacco product manufacturer, the tobacco product manufacturer and its brand families shall be removed from the directory.
(7) A stamping agent whose license is terminated shall be eligible for reinstatement:
(a) Ninety days following the termination, in the case of a first failure under subdivision (2)(a), (b), (c), or (d) of this section that was not knowing or intentional;
(b) One hundred eighty days following the termination, in the case of a second failure under subdivision (2)(a), (b), (c), or (d) of this section that was not knowing or intentional;
(c) One year following the termination, in the case of a third or subsequent failure under subdivision (2)(a), (b), (c), or (d) of this section that was not knowing or intentional;
(d) One year following the termination, in the case of a first knowing or intentional failure under subdivision (2)(a), (b), (c), or (d) of this section or a first violation described in subdivision (2)(e), (f), or (g) of this section; and
(e) Three years following the termination, in the case of a second or subsequent knowing or intentional failure under subdivision (2)(a), (b), (c), or (d) of this section or a second or subsequent violation described in subdivision (2)(e), (f), or (g) of this section.
(8) Any cigarettes that have been sold, offered for sale, or possessed for sale in this state in violation of subsection (4) of section 69-2706 shall be deemed contraband under section 77-2620 and such cigarettes shall be subject to seizure and forfeiture as provided in section 77-2620, except that all such cigarettes so seized and forfeited shall be destroyed and not resold. The stamping agent shall notify its customers for a brand family with regard to any notice of removal of a tobacco product manufacturer or a brand family from the directory and give its customers a seven-day period for the return of cigarettes that become contraband.
(9) The Attorney General, on behalf of the Tax Commissioner, may seek an injunction to restrain a threatened or actual violation of subsection (4) of section 69-2706 or section 69-2708 by a stamping agent and to compel the stamping agent to comply with subsection (4) of section 69-2706 or section 69-2708. In any action brought pursuant to this section, the state shall be entitled to recover the costs of investigation, costs of the action, and reasonable attorney's fees. This subsection shall not apply to a stamping agent purchasing cigarettes which are not in violation of subsection (4) of section 69-2706 or section 69-2708.
(10) It is unlawful for a person to (a) sell or distribute cigarettes for sale in this state or (b) acquire, hold, own, possess, transport, import, or cause to be imported cigarettes that the person knows or should know are intended for distribution or sale in the state in violation of subsection (4) of section 69-2706. A violation of this subsection is a Class III misdemeanor.
(11) If a court determines that a person has violated any portion of sections 69-2704 to 69-2711, the court shall order the payment of any profits, gains, gross receipts, or other benefits from the violation to be remitted to the State Treasurer for distribution in accordance with Article VII, section 5, of the Constitution of Nebraska. Unless otherwise expressly provided, the remedies or penalties provided by sections 69-2704 to 69-2711 are cumulative to each other and to the remedies or penalties available under all applicable laws of this state.
(12) It is unlawful for any manufacturer, importer, or stamping agent to knowingly submit any false information required pursuant to sections 69-2703 to 69-2711. A violation of this subsection is a Class IV felony. Knowing submission of false information shall also be grounds for removal of a tobacco product manufacturer from the directory.
(13) A tobacco product manufacturer that knowingly or intentionally sells cigarettes in violation of subsection (5) of this section or section 69-2710.01 and its brand families shall be removed from the directory.
(14) A nonparticipating manufacturer whose total nationwide reported sales on which federal excise tax is paid exceed the sum of its nationwide reports under 15 U.S.C. 375 et seq. and any intrastate sales reports under 15 U.S.C. 375 et seq. by more than five percent of its total sales or one million cigarettes, whichever is less, shall be subject to removal from the directory unless it cures or satisfactorily explains the discrepancy within ten days after receipt of notice of the discrepancy from the Attorney General pursuant to section 69-2708.01.
(15) Any person that is not a stamping agent or tobacco product manufacturer that fails to file a complete and accurate report required under section 69-2708, 69-2710.01, 77-2604, or 77-2604.01 shall be entitled to cure the failure within ten days after receipt of notice of the discrepancy from the Attorney General pursuant to section 69-2708.01. If the person fails to fully cure the failure within such period, it shall be subject to a civil penalty of up to one thousand dollars per violation and shall be ineligible to hold any license of the state regarding cigarette sales until the date specified by subsection (7) of this section for violations of subdivision (2)(a) of this section.
(16) A directory license shall be subject to termination if the licensee acts inconsistently with its certification under subsection (2) of section 77-2603 or violates sections 69-2701 to 69-2711.
(17) Any person that knowingly or intentionally purchases or sells cigarettes in violation of subsection (5) of this section or section 69-2710.01 or that knowingly or intentionally sells cigarettes in or into the state in a package that bears a stamp required under section 77-2603 or 77-2603.01 that is not the correct stamp and provides for a lower level of tax than the correct stamp shall for a first violation be subject to a civil penalty of up to one thousand dollars and be guilty of a Class IV misdemeanor and for a second or subsequent violation be subject to a civil penalty of up to five thousand dollars per violation and be guilty of a Class II misdemeanor. Each sale constitutes a separate violation.
Source
Structure Nebraska Revised Statutes
Chapter 69 - Personal Property
69-109 - Security interest; personal property; sale or transfer without consent; penalty.
69-110 - Security interest; personal property; removal from county; penalty.
69-202 - Permit required; fees; application, contents; issuance; bond.
69-203 - Permit; business location; prohibited activities.
69-204 - Records required; inspection; stolen property; procedures.
69-205 - Reports to police; when required.
69-206 - Pawned or secondhand goods; restrictions on disposition; jewelry defined.
69-208 - Violation; penalty; permit; suspension or revocation; procedure.
69-209 - Pawnbroker; limitation on sale of goods.
69-210 - Pawnbrokers; customer fingerprint required; restrictions on property accepted.
69-303 - Ophthalmic provider; contact lens prescription.
69-304 - Ophthalmic provider; registration; requirements.
69-307 - Rules and regulations.
69-310 - Contact lenses or spectacles; prescription; contents; release to patient.
69-311 - Operation of kiosk; conditions.
69-312 - Over-the-counter spectacles.
69-314 - Rules and regulations.
69-403 - Peace officer; right to inspect property and records.
69-404 - Secondary metals recycler; limitations on payment.
69-405 - Seller; age restriction; identification required.
69-406 - Limitation on metal beer keg purchase or receipt.
69-406.01 - Manhole cover or sewer grate; purchase or receipt; limitations; payment.
69-409 - Sections; how construed.
69-505 - Marking; inspections.
69-507 - Tax Commissioner; power to inspect; notice to State Fire Marshal.
69-508 - Attorney General; enforcement powers.
69-510 - Termination of act; conditions; preemption of local law.
69-511 - State Fire Marshal; rules and regulations.
69-1002 - Sale at auction; containers; labels; statement required.
69-1003 - Sale at auction; false statements; liability.
69-1004 - Sale at auction by carrier; when act inapplicable.
69-1005 - Violations; penalty.
69-1006 - Poultry; sales record; exceptions.
69-1007 - Poultry; sales record; violation; penalty.
69-1008 - Poultry; sale or delivery; false representations; penalty.
69-1102 - Violations; penalty.
69-1202 - Debt management; exceptions to act.
69-1204 - License; application; fees; bond; expiration; copy of contract.
69-1205 - License; application; investigation; issuance.
69-1206 - License; renewal; fee; bond.
69-1207 - License; Secretary of State; deny; revoke; suspend; nontransferable.
69-1208 - Rules and regulations; promulgation.
69-1209 - Licensee; contract with debtor required; contents.
69-1210 - Licensee; bank account; separate; books and records.
69-1211 - Licensee; examination; cost; payment.
69-1212 - Licensee; debtor; fee; agreement; limitations.
69-1214 - Licensee; acts forbidden.
69-1215 - Unlawful acts; penalty.
69-1216 - Limitation of actions.
69-1303 - Unclaimed funds held and owing by a life insurance corporation; presumed abandoned; when.
69-1304 - Funds held or owing by any utility; presumed abandoned; when.
69-1305 - Stock, shareholding, or other intangible ownership interest; presumed abandoned; when.
69-1305.01 - Stock or other intangible ownership interest; applicability of act; conditions.
69-1305.02 - Credit memo; presumed abandoned; when.
69-1305.03 - Gift certificate or gift card; presumed abandoned; when.
69-1307.02 - Unpaid wages; presumed abandoned; when.
69-1307.03 - Retirement funds; presumed abandoned; when.
69-1307.04 - Mineral rights and proceeds; presumed abandoned; when.
69-1307.06 - Military medal; report and delivery to State Treasurer.
69-1307.07 - Military medals; State Treasurer; duties.
69-1308 - Other intangible property; general-use prepaid card; presumed abandoned; when.
69-1309 - Owner in another state; property not presumed abandoned; when.
69-1311 - Report of property presumed abandoned; notices; time; contents; exceptions.
69-1312 - Delivery of property to State Treasurer; exceptions.
69-1314 - Property paid or delivered to State Treasurer; owner not entitled to income.
69-1315 - Limitation of action; claim; effect.
69-1316 - Abandoned property; State Treasurer; sell; when; notice; title.
69-1318.01 - Payment with respect to support order obligor authorized.
69-1319 - Claim; hearing; decision; payment.
69-1320 - Claim; appeal; procedure.
69-1322 - Failure to report property; State Treasurer; powers and duties; holder; duties.
69-1323 - Refusal to deliver property; action to enforce delivery.
69-1324 - Failing to render report or refusing to pay or deliver property; penalty.
69-1325 - State Treasurer; rules and regulations; adopt.
69-1326 - Property exempt from act.
69-1330 - Certain unclaimed property; disposition.
69-1331 - Unclaimed property; sale; disposal; procedure.
69-1332 - Unclaimed property; sale proceeds; disposition.
69-1501 - Retailer; contract; termination; reimbursement for implements, machinery, and parts.
69-1502 - Prices for implements, machinery, and parts; how determined.
69-1504 - Retail dealer; majority stockholder; death; settlement with heirs.
69-1602 - Disclosure obligations.
69-1603 - Right to cancel; manner of cancellation.
69-1604 - Notice of right to cancel; form; foreign language; when delivered; time; exception.
69-1605 - Cancellation, effect.
69-1606 - Duty of buyer; failure of seller to take possession; performance of service, how treated.
69-1607 - Sale made in violation of sections; buyer recovery.
69-1701 - Outdoor advertising sign; removal by public body; compensation; how determined; exception.
69-1702 - Nonconforming advertising sign; conformance required; when.
69-1804 - Manufacturer; provide information.
69-1805 - Supplier of turquoise; provide information.
69-1808 - Violations; penalty.
69-1903 - Distribution for promotional purposes prohibited.
69-1904 - Enforcement; penalty.
69-2002 - Definitions, where found.
69-2003 - Biodegradable, defined.
69-2004 - Degradable, defined.
69-2005 - Photodegradable, defined.
69-2006 - Recyclable, defined.
69-2008 - Beverage container connectors; requirements.
69-2009 - Garbage bags; requirements.
69-2010 - Grocery or shopping bags; requirements.
69-2011 - Disposable diapers; requirements; Director of Environment and Energy; duties.
69-2012 - Violations; penalty.
69-2102 - Legislative findings.
69-2104 - Lessor; disclosures required.
69-2105 - Disclosures; how made; rules and regulations; agreement; contents.
69-2106 - Written receipt; required; when.
69-2107 - Agreements; prohibited provisions.
69-2108 - Agreement; contents.
69-2109 - Lessor; prohibited acts.
69-2110 - Fees; deposits; charges.
69-2111 - Renegotiation; when; extension; effect.
69-2112 - Advertisement; requirements.
69-2113 - Lessor; liability; offset, not permitted; lessor; preserve evidence.
69-2114 - Actions; statute of limitations.
69-2115 - Lessor; not liable; when.
69-2116 - Director of Banking and Finance; investigations; other proceedings; powers.
69-2117 - Cease and desist order; fine; injunction; procedures; appeal.
69-2118 - Examination of books and records.
69-2119 - Personal jurisdiction over lessor.
69-2201 - Unsolicited goods or merchandise; disposal.
69-2303 - Personal property remaining on premises; landlord; duties; notice; contents; delivery.
69-2304 - Notice; statement required.
69-2306 - Landlord; property; removal and storage; liability.
69-2307 - Landlord; release of personal property; when.
69-2309 - Release or disposition of personal property; liability of landlord.
69-2310 - Costs of storage; how assessed.
69-2312 - Landlord retaining personal property; civil action authorized.
69-2313 - Lost personal property; disposition; liability.
69-2314 - Remedy; not exclusive.
69-2401 - Legislative findings and declarations.
69-2403 - Sale, lease, rental, and transfer; certificate required; exceptions.
69-2404 - Certificate; application; fee.
69-2405 - Application; chief of police or sheriff; duties; immunity.
69-2406 - Certificate; denial or revocation; appeal; filing fee.
69-2407 - Certificate; contents; term; revocation.
69-2408 - False information on application; other violations; penalties; confiscation of handgun.
69-2410 - Importer, manufacturer, or dealer; sale or delivery; duties.
69-2411 - Request for criminal history record check; Nebraska State Patrol; duties; fee.
69-2412 - Records; confidentiality; destruction.
69-2413 - Nebraska State Patrol; toll-free telephone number; personnel.
69-2414 - Records; amendment; procedure.
69-2415 - Records; rules and regulations.
69-2416 - Licensed importer, manufacturer, or dealer; compliance not required; when.
69-2417 - Nebraska State Patrol; licensee; liability defense; when.
69-2418 - Instant criminal history record check; requirements; exemptions.
69-2419 - Criminal history records; prohibited acts; violation; penalty.
69-2420 - False statement; false identification; prohibited acts; violation; penalty.
69-2421 - Sale or delivery; violation; penalty.
69-2422 - Obtaining handgun for prohibited transfer; violation; penalty.
69-2423 - Nebraska State Patrol; annual report; contents.
69-2424 - Rules and regulations.
69-2425 - City or village ordinance; not preempted.
69-2426 - Dealers of firearms; distribution of information; Firearm Information Fund; created.
69-2428 - Permit to carry concealed handgun; authorized.
69-2430 - Application; form; contents; prohibited acts; penalty; permit issuance; denial; appeal.
69-2431 - Fingerprinting; criminal history record information check.
69-2433 - Applicant; requirements.
69-2434 - Permit; design and form.
69-2435 - Permitholder; continuing requirements; return of permit; when.
69-2436 - Permit; period valid; fee; renewal; fee; notice of expiration.
69-2437 - Permit; nontransferable.
69-2438 - Limitation on liability.
69-2439 - Permit; application for revocation; prosecution; fine; costs.
69-2442 - Injury to person or damage to property; permitholder; report required.
69-2443 - Violations; penalties; revocation of permit.
69-2444 - Listing of applicants and permitholders; availability; confidential information.
69-2445 - Carrying concealed weapon under other law; act; how construed.
69-2446 - Rules and regulations.
69-2447 - Department of Motor Vehicles records; use and update of information.
69-2448 - License or permit issued by other state or District of Columbia; how treated.
69-2449 - Information to permitholder regarding lost or stolen handgun or firearm.
69-2503 - Conformity with industry standards; codes required; department; duties.
69-2504 - Violations; penalty; enforcement duties.
69-2506 - Administrative costs; limitation; payment.
69-2602 - Definitions, where found.
69-2603 - Assistive device, defined.
69-2604 - Assistive device dealer, defined.
69-2605 - Assistive device lessor, defined.
69-2606 - Collateral costs, defined.
69-2608 - Demonstrator, defined.
69-2609 - Major life activity, defined.
69-2610 - Manufacturer, defined.
69-2611 - Nonconformity, defined.
69-2612 - Reasonable allowance for use, defined.
69-2613 - Reasonable attempt to repair, defined.
69-2614 - Manufacturer; express warranty; requirements.
69-2615 - Manufacturer; consumer; assistive device lessor; duties.
69-2616 - Returned assistive device; resale or subsequent lease; lease; enforcement.
69-2617 - Rights and remedies.
69-2618 - Rental assistive device reimbursement; when.
69-2701 - Tobacco Enforcement Fund; created; use; investment.
69-2702 - Tobacco product manufacturer; terms, defined.
69-2703 - Tobacco product manufacturer; requirements to sell within the state.
69-2703.01 - Unconstitutionality of amendatory provision; effect.
69-2704 - Legislative findings.
69-2707 - Nonresident or foreign nonparticipating manufacturer; agent for service of process.
69-2708 - Stamping agent; duties; Tax Commissioner; Attorney General; powers.
69-2708.01 - Stamping agent; responsible for escrow deposits; when; liability; calculation.
69-2710 - Removal from directory; procedure.
69-2710.01 - Report; contents.