TITLE 44

Taxation

CHAPTER 44-20

Cigarette Tax

SECTION 44-20-51.1



   § 44-20-51.1  Civil penalties. –

(a) Whoever omits, neglects, or refuses to comply with any duty imposed upon

him/her by this chapter, or does, or cause to be done, any of the things

required by this chapter, or does anything prohibited by this chapter, shall,

in addition to any other penalty provided in this chapter, be liable as follows:



   (1) For a first offense in a twenty-four month (24) period, a

penalty of not more than one thousand dollars ($1,000), or not more than five

(5) times the retail value of the cigarettes involved, whichever is greater, to

be recovered, with costs of suit, in a civil action;



   (2) For a second or subsequent offense in a twenty-four-month

(24) period, a penalty of not more than five thousand dollars ($5,000), or not

more than twenty-five (25) times the retail value of the cigarettes involved,

whichever is greater, to be recovered, with costs of suit, in a civil action.



   (b) Whoever fails to pay any tax imposed by this chapter at

the time prescribed by law or regulations, shall, in addition to any other

penalty provided in this chapter, be liable for a penalty of not more than five

(5) times the tax due but unpaid.



   (c) When determining the amount of a penalty sought or

imposed under this section, evidence of mitigating or aggravating factors,

including history, severity, and intent, shall be considered.



History of Section.

(P.L. 2007, ch. 246, § 2; P.L. 2007, ch. 250, § 2; P.L. 2014, ch.

151, § 1; P.L. 2014, ch. 168, § 1.)