§ 453A.31 — Civil penalty for certain violations

Iowa § 453A.31

• Jurisdiction: Iowa
• Title X: FINANCIAL RESOURCES
• Ch. 453A: CIGARETTE AND TOBACCO TAXES AND REGULATION OF ALTERNATIVE NICOTINE PRODUCTS AND VAPOR PRODUCTS

Text

1. Ifapermitholderfailstokeepanyoftherecordsrequiredtobekeptbytheprovisionsof
this subchapter, or sells cigarettes upon which a tax is required to be paid by this subchapter
without at the time having a valid permit, or if a distributor, wholesaler, manufacturer, or
distributing agent fails to make reports to the department as required, or makes a false or
incomplete report to the department, or if a distributing agent stores unstamped cigarettes in
the state or distributes or delivers unstamped cigarettes within this state without at the time
of storage or delivery having a valid permit, or if a person purchases or is in possession of
unstamped cigarettes, or if a person affected by this subchapter fails or refuses to abide by
any of its provisions or the rules adopted under this subchapter, the person is civilly liable to
the state for a penalty as follows:
a. For possession of unstamped cigarettes:
(1) A two hundred dollar penalty for the first violation if a person is in possession of more
than forty but not more than four hundred unstamped cigarettes.
(2) A five hundred dollar penalty for the first violation if a person is in possession of more
than four hundred but not more than two thousand unstamped cigarettes.
(3) A twenty-five dollar per pack penalty for the first violation if a person is in possession
of more than two thousand unstamped cigarettes.
(4) For a second violation within three years of the first violation, the penalty is four
hundreddollarsifapersonisinpossessionofmorethanfortybutnotmorethanfourhundred
unstamped cigarettes; one thousand dollars if a person is in possession of more than four
hundred but not more than two thousand unstamped cigarettes; and thirty-five dollars per
pack if a person is in possession of more than two thousand unstamped cigarettes.
(5) For a third or subsequent violation within three years of the first violation, the penalty
is six hundred dollars if a person is in possession of more than forty but not more than four
hundred unstamped cigarettes; one thousand five hundred dollars if a person is in possession
of more than four hundred but not more than two thousand unstamped cigarettes; and
forty-five dollars per pack if a person is in possession of more than two thousand unstamped
cigarettes.
b. For all other violations of this section:
(1) A two hundred dollar penalty for the first violation.
(2) A five hundred dollar penalty for a second violation within three years of the first
violation.
(3) A one thousand dollar penalty for a third or subsequent violation within three years
of the first violation.
2. The penalty imposed under this section shall be assessed and collected pursuant to
section 453A.28 and is in addition to the tax, penalty, and interest imposed in that section.
3. If a cigarette distributor fails to file a return or to report timely, stamps shall not be
provided to that cigarette distributor until all returns and reports are filed properly and all
tax, penalties, and interest are paid.

Legislative History

[C24, 27, 31, 35, §1572; C39, §1556.26; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §98.31]