1.    Except as otherwise provided in this section, a person that violates this chapter is subject to a fine of not more than one thousand dollars. In the case of a second or subsequent violation of this chapter, the person is subject to a fine of not less than one thousand dollars nor more than five thousand dollars.

Attorney's Note

Under the North Dakota Code, punishments for crimes depend on the classification. In the case of this section:
ClassPrisonFine
Class C felonyup to 5 yearsup to $10,000
For details, see § 12.1-32-01

Terms Used In North Dakota Code 51-32-07

2.    Any person who knowingly violates any provision of this chapter is guilty of a class C felony.

3.    Any individual who knowingly and falsely submits a certification under paragraph 1 of subdivision e of subsection 1 of section 51-32-01 in another individual’s name is guilty of a noncriminal offense and is subject to the penalty provided under subsection 1.

4.    Any person that fails to pay any tax required in connection with a delivery sale shall pay, in addition to any other penalty, a penalty of fifty percent of the tax due but unpaid.

5.    Any cigarettes sold or attempted to be sold in a delivery sale that does not meet the requirements of this chapter are forfeited to the state and must be destroyed.