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11.1002.1 Cigarette excise tax—Violation—Penalty.

Cite as [A.S.C.A. 11.1002.1]

A person, firm, or corporation who fails to pay the excise tax for cigarette; at the point of entry is subject to a Class A misdemeanor and/or $1,000 fine per cigarette, per cigar or per 10 grams of smoking tobacco.

History: 2000, PL 26-28.