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.
Cigarette excise tax—Violation—Penalty
A.S.C.A. § 11.1002.1, under Excise Tax on Imports.
A.S.C.A. § 11.1002.1