(a)(1) The sale of cigarettes other than in an unopened package containing twenty or more cigarettes originating with the manufacturer that bears the health warning required by law is prohibited. Any cigarettes sold other than as specified under this subdivision shall be deemed contraband and shall be subject to confiscation.

Terms Used In Connecticut General Statutes 12-314

  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Commissioner of Revenue Services: means the Commissioner of Revenue Services or his authorized agent. See Connecticut General Statutes 12-1
  • Dealer: means any person other than a distributor who is engaged in this state in the business of selling cigarettes, including any person operating and servicing fewer than twenty-five cigarette vending machines, and any person who is engaged in the business of selling taxed tobacco products, as defined in section 12-330a, at retail. See Connecticut General Statutes 12-285
  • Distributor: means (A) any person in this state engaged in the business of manufacturing cigarettes. See Connecticut General Statutes 12-285
  • Licensed dealer: means a dealer licensed under the provisions of this chapter. See Connecticut General Statutes 12-285
  • Person: means any individual, firm, fiduciary, partnership, corporation, limited liability company, trust or association, however formed. See Connecticut General Statutes 12-285

(2) If the Commissioner of Revenue Services finds, after a hearing, that any person has violated the provisions of this subsection, said commissioner may assess such person a civil penalty of one hundred fifty dollars for a first offense, five hundred dollars for a second offense and one thousand dollars for a third or subsequent offense. Such penalty may be in addition to any other penalty provided by law, including, but not limited to, the suspension or revocation, if such person is a licensed dealer or distributor, of such license pursuant to section 12-295. Any person aggrieved by any action of said commissioner pursuant to this subsection may take an appeal of such action as provided in sections 12-311 and 12-312.

(b) The sale of cigarettes, the stamping of which is prohibited by subsection (b) of section 12-302 or subsection (b) of section 12-303, is prohibited.