New Jersey § 54:40A-25 Possessing cigarettes not bearing required revenue stamps.

New Jersey Statutes

§ 54:40A-25 — Possessing cigarettes not bearing required revenue stamps.

New Jersey § 54:40A-25

Title 54TAXATION

This text of New Jersey § 54:40A-25 (Possessing cigarettes not bearing required revenue stamps.) is published on Counsel Stack Legal Research, covering New Jersey primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

N.J. Stat. Ann. § 54:40A-25 (2026).

Text

602.Possessing cigarettes not bearing required revenue stamps. Any wholesale dealer or retail dealer who violates the provisions of section four hundred six of this act, and any consumer who fails to report and remit the tax due as provided by section two hundred five of this act, shall be liable to a penalty of not more than $1,000 for each individual carton of unstamped or illegally stamped cigarettes in the dealer's possession, which penalty shall be sued for and recovered in the same manner as provided for the penalties imposed by section six hundred one of this act. L.1948, c.65, s.602; amended 1951, c.281, s.2; 1999, c.328, s.3; 2011, c.80, s.3; 2013, c.145, s.6.

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602. Possessing cigarettes not bearing required revenue stamps. Any wholesale dealer or retail dealer who violates the provisions of section four hundred six of this act, and any consumer who fails to report and remit the tax due as provided by section two hundred five of this act, shall be liable to a penalty of not more than $1,000 for each individual carton of unstamped or illegally stamped cigarettes in the dealer's possession, which penalty shall be sued for and recovered in the same manner as provided for the penalties imposed by section six hundred one of this act. L.1948, c.65, s.602; amended 1951, c.281, s.2; 1999, c.328, s.3; 2011, c.80, s.3; 2013, c.145, s.6.