§ 229-A. Violations and penalties
Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 72 P.S. Taxation and Fiscal AffairsEffective: July 13, 2016
Effective: July 13, 2016
72 P.S. § 229-A
§ 229-A. Violations and penalties
(a) The license of any cigarette dealer or wholesaler or retailer who violates any of the provisions of this article may be suspended after due notice and opportunity of hearing for a period of not less than five days nor more than thirty days for a first violation and shall be revoked or suspended for any subsequent violation.
(b) In addition to the provisions of subsection (a), upon adjudication of a first violation, the cigarette dealer shall be fined not less than two thousand five hundred dollars ($2,500) nor more than five thousand dollars ($5,000). For subsequent violations, the agent, wholesaler or retailer shall, upon adjudication thereof, be fined not less than five thousand dollars ($5,000) nor more than fifteen thousand dollars ($15,000).
(c.1) A person who violates section 217.1-A3 shall be subject to a civil penalty equal to two hundred per centum of the value of the cigarettes or two thousand five hundred dollars ($2,500), whichever is greater. The cigarettes, vending machine, machinery, equipment or vehicles involved in a violation of section 217.1-A shall be confiscated by the department and forfeited to the Commonwealth in accordance with section 1285 of the act of March 4, 1971 (P.L. 6, No. 2),4 known as the “Tax Reform Code of 1971.” Upon a second or subsequent violation of section 217.1-A, the department may revoke the license of the person. The licensee and any other person with an equitable interest in the license may be prohibited from holding an interest in any license issued pursuant to this act for a period of up to two years.
(d) Notwithstanding any provision of this article to the contrary, the department shall suspend or revoke any license for violation of any provision of the act of March 4, 1971 (P.L. 6, No. 2), known as the “Tax Reform Code of 1971,”5 concerning contraband cigarettes or counterfeit cigarette stamps.
(2) A misdemeanor of the first degree for a second offense, or first offense involving more than twenty and fewer than three hundred cartons of cigarettes. Upon conviction, the person shall be subject to imprisonment and to a fine of not less than one thousand dollars ($1,000) nor more than fifteen thousand dollars ($15,000) and shall pay the costs of prosecution.
(3) A felony of the third degree for a third or subsequent offense, or first or second offense involving more than three hundred cartons of cigarettes. Upon conviction, the person shall be subject to imprisonment and to a fine of not less than two thousand dollars ($2,000) nor more than twenty thousand dollars ($20,000) and shall pay the costs of prosecution.
(g) A licensee who fails to pay for cigarettes in full upon delivery by cash, check or electronic fund transfer or according to the contract of sale, requiring full payment no later than fourteen days after delivery, in addition to any other violations provided by law, shall be in violation of this article.
Credits
1929, April 9, P.L. 343, No. 176, art. II-A, § 229-A, added 1993, July 2, P.L. 250, No. 46, § 1, imd. effective. Amended 1999, Dec. 15, P.L. 942, No. 66, § 2, effective in 60 days; 2016, July 13, P.L. 664, No. 85, § 2.2, imd. effective.
Footnotes
72 P.S. § 208-A(b).
72 P.S. §§ 214-A to 216-A.
72 P.S. § 217.1-A.
72 P.S. § 8285.
72 P.S. § 7101 et seq.
72 P.S. § 229-A, PA ST 72 P.S. § 229-A
Current through Act 13 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
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