Revised Code of Washington
Chapter 82.24 - Tax on Cigarettes.
82.24.570 - Counterfeit cigarette offenses—Penalties.

RCW 82.24.570
Counterfeit cigarette offenses—Penalties.

(1) It is unlawful for any person to knowingly manufacture, sell, or possess counterfeit cigarettes. A cigarette is "counterfeit" if:
(a) The cigarette or its packaging bears any reproduction or copy of a trademark, service mark, trade name, label, term, design, or work adopted or used by a manufacturer to identify its own cigarettes; and
(b) The cigarette is not manufactured by the owner or holder of that trademark, service mark, trade name, label, term, design, or work, or by any authorized licensee of that person.
(2) Any person who violates the provisions of this section is guilty of a class C felony which is punishable by up to five years in prison and a fine of up to ten thousand dollars.
(3) Any person who is convicted of a second or subsequent violation of the provisions of this section is guilty of a class B felony which is punishable by up to ten years in prison and a fine of up to twenty thousand dollars.

[ 2003 c 114 § 6.]

Structure Revised Code of Washington

Revised Code of Washington

Title 82 - Excise Taxes

Chapter 82.24 - Tax on Cigarettes.

82.24.010 - Definitions.

82.24.020 - Tax imposed—Absorption of tax—Possession defined—Exempt tribal members.

82.24.026 - Additional tax imposed—Where deposited.

82.24.029 - Tax preferences—Expiration dates.

82.24.030 - Stamps.

82.24.035 - Circumstances when no stamp may be affixed—Violation of consumer protection act.

82.24.040 - Duty of wholesaler.

82.24.050 - Retailer—Possession of unstamped cigarettes—Access to commercial cigarette-making machines.

82.24.060 - Stamps—How affixed.

82.24.080 - Legislative intent—Taxable event—Tax liability.

82.24.090 - Records—Preservation—Reports.

82.24.100 - Forgery or counterfeiting of stamps—Penalty.

82.24.110 - Other offenses—Penalties.

82.24.120 - Violations—Penalties and interest.

82.24.130 - Seizure and forfeiture.

82.24.135 - Forfeiture procedure.

82.24.145 - Forfeited property—Retention, sale, or destruction—Use of sale proceeds.

82.24.180 - Seized property may be returned—Penalty, interest.

82.24.190 - Search and seizure.

82.24.210 - Redemption of stamps.

82.24.230 - Administration.

82.24.250 - Transportation of unstamped cigarettes—Invoices and delivery tickets required—Stop and inspect.

82.24.260 - Selling or disposal of unstamped cigarettes—Person to pay and remit tax or affix stamps—Liability.

82.24.280 - Liability from tax increase—Interest and penalties on unpaid tax—Administration.

82.24.290 - Exceptions—Federal instrumentalities and purchasers from federal instrumentalities.

82.24.295 - Exceptions—Sales by Indian retailer under cigarette tax contract.

82.24.300 - Exceptions—Puyallup Tribe of Indians.

82.24.302 - Exceptions—Sales by tribal retailers—Yakama Nation.

82.24.500 - Business of cigarette purchase, sale, consignment, distribution, or providing access to cigarette-making machines—License required—Penalty.

82.24.510 - Wholesaler's and retailer's licenses—Application and issuance—Criminal background check.

82.24.520 - Wholesaler's license—Fee—Display of license—Bond.

82.24.530 - Retailer's license—Vending machines—Cigarette-making machines.

82.24.540 - Licensee to operate within scope of license—Penalty.

82.24.550 - Enforcement—Rules—Notice—Hearing—Reinstatement of license—Appeal.

82.24.551 - Enforcement—Appointment of officers of liquor and cannabis board.

82.24.552 - Enforcement—Administration—Inspection of books and records.

82.24.560 - Fees and penalties credited to general fund.

82.24.570 - Counterfeit cigarette offenses—Penalties.

82.24.900 - Construction—1961 c 15.