New Hampshire § 78:21 Administrative Penalties

New Hampshire Statutes

§ 78:21 — Administrative Penalties

New Hampshire § 78:21

Title VTAXATION

Ch. 78TOBACCO TAX

SubdivisionEnforcement

This text of New Hampshire § 78:21 (Administrative Penalties) is published on Counsel Stack Legal Research, covering New Hampshire primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

N.H. Rev. Stat. Ann. § 78:21 (2026).

Text

I. Administrative penalties for violation of RSA 78:26 shall be in accordance with RSA 78:26, VII. II. In addition to, or in lieu of, a period of tobacco tax certificate suspension, the commissioner may assess an administrative fine against any wholesaler who satisfies RSA 78:2, III, who has sold tobacco product without indicia of tax paid, or against any retailer who has purchased tobacco products without indicia of tax paid, as follows:

(a)First offense-$500.

(b)Second offense-$1,500.

(c)Third offense-$5,000.

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I. Administrative penalties for violation of RSA 78:26 shall be in accordance with RSA 78:26, VII.
II. In addition to, or in lieu of, a period of tobacco tax certificate suspension, the commissioner may assess an administrative fine against any wholesaler who satisfies RSA 78:2, III, who has sold tobacco product without indicia of tax paid, or against any retailer who has purchased tobacco products without indicia of tax paid, as follows:
(a) First offense-$500.
(b) Second offense-$1,500.
(c) Third offense-$5,000.