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Revenue and Taxation | |
Cigarette and Tobacco Tax and Licensing Act | |
Section 208 | Rules for stamping and packaging procedures -- Penalty. |
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59-14-208. Rules for stamping and packaging procedures -- Penalty. (1) The commission may by rule provide for the method of breaking packages, the forms and kinds of containers, and the method of affixing or cancelling stamps. These rules shall allow for the enforcement of payment by inspection. (2) A person is guilty of a class B misdemeanor who: (a) engages in or permits any practice which is prohibited by law and makes it difficult to enforce the provisions of this chapter by inspection; (b) refuses to allow full inspection of his premises by any peace officer or of any agent of the commission upon demand; or (c) hinders or in any way delays or prevents inspection when the demand is made.
Amended by Chapter 305, 2008 General Session |
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