New Hampshire § 78:21 Administrative Penalties

New Hampshire Statutes

§ 78:21 — Administrative Penalties

New Hampshire·Title V TAXATION·Ch. 78 TOBACCO TAX·Subdivision Enforcement

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.

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