§ 1814. Cigarette and tobacco products tax.--(a) Any person who\nwillfully attempts in any manner to evade or defeat the taxes imposed by\narticle twenty of this chapter or payment thereof on (i) ten thousand\ncigarettes or more (ii) twenty-two thousand cigars or more, or (iii)\nfour hundred forty pounds of tobacco or more or has previously been\nconvicted two or more times of a violation of paragraph one of this\nsubdivision shall be guilty of a class E felony.\n (b) Any person, other than an agent licensed by the commissioner, who\npossesses or transports for the purpose of sale any unstamped or\nunlawfully stamped packages of cigarettes subject to tax imposed by\nsection four hundred seventy-one of this chapter, or who sells or offers\nfor sale unstamped or unlawfully stamped packages of cigarettes in\nviolation of the provisions of article twenty of this chapter shall be\nguilty of a misdemeanor. Any person who violates the provisions of this\nsubdivision after having previously been convicted of a violation of\nthis subdivision within the preceding five years shall be guilty of a\nclass E felony.\n (c) (1) Any person, other than an agent licensed by the commissioner,\nwho willfully possesses or transports for the purpose of sale ten\nthousand or more cigarettes subject to the tax imposed by section four\nhundred seventy-one of this chapter in any unstamped or unlawfully\nstamped packages or who willfully sells or offers for sale ten thousand\nor more cigarettes in any unstamped or unlawfully stamped packages in\nviolation of article twenty of this chapter shall be guilty of a class E\nfelony.\n (2) Any person, other than an agent licensed by the commissioner, who\nwillfully possesses or transports for the purpose of sale thirty\nthousand or more cigarettes subject to the tax imposed by section four\nhundred seventy-one of this chapter in any unstamped or unlawfully\nstamped packages or who willfully sells or offers for sale thirty\nthousand or more cigarettes in any unstamped or unlawfully stamped\npackages in violation of article twenty of this chapter shall be guilty\nof a class D felony.\n (d) For the purposes of this section, the possession or transportation\nwithin this state by any person, other than an agent, at any one time of\nfive thousand or more cigarettes in unstamped or unlawfully stamped\npackages shall be presumptive evidence that such cigarettes are\npossessed or transported for the purpose of sale and are subject to the\ntax imposed by section four hundred seventy-one of this chapter. With\nrespect to such possession or transportation any provisions of article\ntwenty of this chapter providing for a time period during which a use\ntax imposed by such article may be paid on unstamped cigarettes or\nunlawfully or improperly stamped cigarettes or during which such\ncigarettes may be returned to an agent shall not apply. The possession\nwithin this state of more than four hundred cigarettes in unstamped or\nunlawfully stamped packages by any person other than an agent at any one\ntime shall be presumptive evidence that such cigarettes are subject to\ntax as provided by article twenty of this chapter.\n (e) Nothing in this section shall apply to common or contract carriers\nor warehousemen while engaged in lawfully transporting or storing\nunstamped packages of cigarettes as merchandise, or lawfully\ntransporting or storing tobacco products, nor to any employee of such\ncarrier or warehouseman acting within the scope of his employment, nor\nto public officers or employees in the performance of their official\nduties requiring possession or control of unstamped or unlawfully\nstamped packages of cigarettes or possession or control of tobacco\nproducts, nor to temporary incidental possession by employees or agents\nof persons lawfully entitled to possession, nor to persons whose\npossession is for the purpose of aiding police officers in performing\ntheir duties.\n (f) Any willful act or omission, other t
‹ Prev All New York sections Next ›
Lexace provides legal information, not legal advice, and no attorney–client relationship is created. Statute text is provided for general information and may not reflect the most recent amendments; verify against the official state code.