(1) A manufacturer, wholesale dealer, agent or any other person or entity who knowingly sells or offers to sell cigarettes, other than through retail sale, in violation of section 39-8903, Idaho Code, shall be subject to a civil penalty not to exceed one hundred dollars ($100) for each pack of the cigarettes sold or offered for sale; provided however, that in no case shall the penalty against that person or entity exceed one hundred thousand dollars ($100,000) during any thirty (30) day period.
(2)  A retail dealer who knowingly sells or offers to sell cigarettes in violation of section 39-8903, Idaho Code, shall be subject to a civil penalty not to exceed one hundred dollars ($100) for each pack of the cigarettes sold or offered for sale; provided however, that in no case shall the penalty against that retail dealer exceed twenty-five thousand dollars ($25,000) during any thirty (30) day period.

Terms Used In Idaho Code 39-8906

  • Agent: means any person authorized by the state tax commission to purchase and affix stamps on packages of cigarettes. See Idaho Code 39-8902
  • Cigarette: means any roll for smoking, whether made wholly or in part of tobacco or any other substance, irrespective of size or shape, and whether or not such tobacco or substance is flavored, adulterated or mixed with any other ingredient, the wrapper or cover of which is made of paper or any other substance or material, other than tobacco. See Idaho Code 39-8902
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
  • Manufacturer: means :
Idaho Code 39-8902
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • person: includes a corporation as well as a natural person;
    • Idaho Code 73-114
  • Retail dealer: means any person, other than a manufacturer or wholesale dealer, engaged in selling cigarettes or tobacco products. See Idaho Code 39-8902
  • Sale: means any transfer of title or possession or both, exchange or barter, conditional or otherwise, in any manner or by any means whatever or any agreement therefor. See Idaho Code 39-8902
  • State: when applied to the different parts of the United States, includes the District of Columbia and the territories; and the words "United States" may include the District of Columbia and territories. See Idaho Code 73-114
  • Wholesale dealer: means any person other than a manufacturer who sells cigarettes or tobacco products to retail dealers or other persons for purposes of resale, and any person who owns, operates or maintains one (1) or more cigarette or tobacco product vending machines in, at or upon premises owned or occupied by any other person. See Idaho Code 39-8902
    • (3)  In addition to any penalty prescribed by law, any corporation, partnership, sole proprietor, limited partnership or association engaged in the manufacture of cigarettes that knowingly makes a false certification pursuant to section 39-8904, Idaho Code, shall be subject to a civil penalty of at least seventy-five thousand dollars ($75,000) and not to exceed two hundred fifty thousand dollars ($250,000) for each false certification.
    (4)  Any person violating any other provision in this chapter shall be subject to a civil penalty for a first offense not to exceed one thousand dollars ($1,000), and for a subsequent offense subject to a civil penalty not to exceed five thousand dollars ($5,000) for each violation.
    (5)  Any cigarettes that have been sold or offered for sale that do not comply with the performance standard required by section 39-8903, Idaho Code, shall be subject to forfeiture. Cigarettes forfeited pursuant to this subsection shall be destroyed; provided however, that prior to the destruction of any cigarettes forfeited pursuant to these provisions, the true holder of the trademark rights in the cigarette brand shall be permitted to inspect the cigarettes.
    (6)  In addition to any other remedy provided by law, the state fire marshal or attorney general may file an action in district court for a violation of this chapter, including petitioning for injunctive relief or to recover any costs or damages suffered by the state because of a violation of this chapter, including enforcement costs relating to the specific violation and attorney’s fees. Each violation of this chapter or of rules adopted under this chapter constitutes a separate civil violation for which the state fire marshal or attorney general may obtain relief.
    (7)  Whenever any law enforcement personnel or duly authorized representative of the state fire marshal shall discover any cigarettes that have not been marked in the manner required in section 39-8905, Idaho Code, the personnel is hereby authorized and empowered to seize and take possession of the cigarettes. The cigarettes shall be turned over to the state tax commission, and shall be forfeited to the state. Cigarettes seized pursuant to this subsection shall be destroyed; provided however, that prior to the destruction of any cigarettes seized pursuant to these provisions, the true holder of the trademark rights in the cigarette brand shall be permitted to inspect the cigarettes.