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§ 8229-A. Sales without license

Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 72 P.S. Taxation and Fiscal AffairsEffective: October 1, 2016

Purdon's Pennsylvania Statutes and Consolidated Statutes
Title 72 P.S. Taxation and Fiscal Affairs
Chapter 5. Tax Reform Code of 1971 (Refs & Annos)
Article XII-a. Tobacco Products Tax (Refs & Annos)
Effective: October 1, 2016
72 P.S. § 8229-A
§ 8229-A. Sales without license
(a) Penalty.--Any person who shall, without being the holder of a proper unexpired dealer's license, engage in purchasing, selling, distributing or in any other manner directly or indirectly engaging in the business of dealing with tobacco products for profit commits a summary offense and shall, upon conviction, be sentenced to pay costs of prosecution and a fine of not less than $250 nor more than $1,000 or to imprisonment for not more than 30 days, or both, at the discretion of the court.
(b) Prima facie evidence.--Open display of tobacco products in any manner shall be prima facie evidence that the person displaying such tobacco products is directly or indirectly engaging in the business of dealing with tobacco products for profit.

Credits

1971, March 4, P.L. 6, No. 2, art. XII-A, § 1229-A, added 2016, July 13, P.L. 526, No. 84, § 18, effective Oct. 1, 2016.
72 P.S. § 8229-A, PA ST 72 P.S. § 8229-A
Current through Act 10 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
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