Delaware Code Title 30 Sec. 5341 – Sale of unstamped tobacco products; refusal to permit inspection; …
(a) A person may not sell any pack of tobacco products that does not have affixed to it the proper amount of Delaware tobacco product tax stamps.
Terms Used In Delaware Code Title 30 Sec. 5341
- Department: means the Department of Finance. See Delaware Code Title 30 Sec. 5301
- pack: means , as to cigars, the smallest individual container which contains more than 1 cigar in or from which retail sales are normally made or intended to be made, and means, as to other tobacco products, the smallest individual container in or from which retail sales of such products are normally made or intended to be made. See Delaware Code Title 30 Sec. 5301
- Person: means and includes an individual, a trust, estate, partnership, association, company or corporation. See Delaware Code Title 30 Sec. 502
- Tax: shall be deemed also to refer to license fees imposed under Part III of this title. See Delaware Code Title 30 Sec. 502
- Tobacco products: means all products made primarily from tobacco for individual consumption, including cigarettes, cigars, pipe tobacco, and vapor products. See Delaware Code Title 30 Sec. 5301
- Use: means the exercise of any right or power over tobacco products including the retention for any length of time for any purpose other than sale or transportation as allowed under the provisions of this chapter. See Delaware Code Title 30 Sec. 5301
- Year: means a calendar year, and is equivalent to the words "year of our Lord. See Delaware Code Title 1 Sec. 302
(b) A dealer may not refuse to permit the Department to examine such dealer’s books and records, stock of tobacco products, or premises and equipment in order to verify the accuracy of the tax payments imposed by this chapter.
(c) A person may not falsely or fraudulently make, forge, alter, or counterfeit any stamp prescribed by the Department under this chapter; or cause or procure a stamp to be falsely or fraudulently made, forged, altered, or counterfeited; or knowingly and wilfully utter, publish, pass, or tender as true a false, altered, forged, or counterfeited stamp; or use more than once any stamp provided for and required by this chapter for the purpose of evading the tax hereby imposed and assessed.
(d) A person who violates this section may be fined not more than $1,000, or imprisoned for not more than 1 year, or both.
30 Del. C. 1953, § ?5341; 54 Del. Laws, c. 296, § ?1; 57 Del. Laws, c. 136, § ?23; 70 Del. Laws, c. 186, § ?1; 81 Del. Laws, c. 55, § 21;