Superior courts

Enforcement and collection of penalties, §48-11-24. Jurisdiction over criminal violations of chapter, §48-11-21. Tax evasion. Deficiency due to fraudulent intent to evade, §48-11-12. Tax on persons having cigars or cigarettes on which tax not paid, §48-11-13. Registration, reports and tax payments of persons acquiring, §48-11-14. Tax stated separately from sales tax, §48-11-2. TOBACCO AND ALTERNATIVE NICOTINE PRODUCTS TAXES —Cont’d Tickets. Transportation of unstamped cigarettes and nontax-paid cigars. Delivery tickets, §48-11-22. Violations of section, §48-11-23. Transportation companies. Examination of records, §48-11-11. Transportation of unstamped cigarettes and nontax-paid cigars. Violations of section, §48-11-23. Unstamped cigarettes and cigars. Acceptance of deliveries of unstamped cigarettes, §48-11-8. Penalties for possession, §§48-11-24, 48-11-25. Reports, §48-11-8.