(a)

Attorney's Note

Under the Tennessee Code, punishments for crimes depend on the classification. In the case of this section:
ClassPrisonFine
class E felony1 to 6 yearsup to $3,000
class B misdemeanorup to 6 monthsup to $500
For details, see Tenn. Code § 40-35-111

Terms Used In Tennessee Code 67-4-1024

  • cigarettes: means and includes all rolled, shredded, or cut tobacco, or any substitute therefor, wrapped in paper, or substitute therefor, and all rolled, shredded or cut tobacco, or any substitute therefor, wrapped in homogenized tobacco wrapper, and being within customary cigarette sizes and marketed in cigarette type packages. See Tennessee Code 67-4-1001
  • cigars: includes any roll of tobacco, for smoking, irrespective of the tobacco being flavored or adulterated, or mixed with other ingredients, where such a roll has a wrapper made chiefly of tobacco, except "cigar" or "cigars" does not include rolls of tobacco for smoking defined in this section as "cigarettes". See Tennessee Code 67-4-1001
  • Commissioner: means the commissioner of revenue. See Tennessee Code 67-4-1001
  • Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
  • Person: means and includes every individual, firm, association, joint-stock company, syndicate and corporation. See Tennessee Code 67-4-1001
  • Possess: means to have in one's actual and physical control, or to have the exclusive detention and control of, to own or be entitled to, or to have responsibility for the storage of in the capacity of a warehouseman. See Tennessee Code 67-4-1001
  • Sale: means , in addition to its usual meaning, any sale, use, transfer, exchange, barter, gift, or offer for sale and distribution, in any manner or by any means whatsoever. See Tennessee Code 67-4-1001
(1) It is unlawful for any person to engage in the business of selling, distributing or handling tobacco products without the license required by this part, or after the license required by this part has been revoked, or for any person to violate any rule or regulation promulgated or prescribed by the commissioner under the authority vested in the commissioner by this part.
(2) A violation of subdivision (a)(1) is a Class B misdemeanor.
(b)

(1) It is unlawful for any person to sell or to possess for the purpose of sale, gift, use or consumption, or to transport in violation of this part, any tobacco products to which the tax stamps are not affixed, where such stamps are required to be affixed under this part, and any other tobacco products upon which tax has not been paid in a manner other than through the affixation of tax stamps where, under this part, it is provided that it shall be paid in such other manner.
(2) A violation of subdivision (b)(1) is a Class B misdemeanor.
(3) Any person unlawfully having in such person’s possession over twenty-five (25) cartons of unstamped cigarettes or over ten (10) boxes of cigars of fifty (50) cigars each in violation of any provisions of this part commits a Class E felony.
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