§675-3 Requirements. Any tobacco product manufacturer selling cigarettes to consumers within the State (whether directly or through a distributor, retailer or similar intermediary or intermediaries) after the date of enactment of this Act shall do one of the following:
1999: $.0094241 per unit sold after the date of enactment of this Act;
2000: $.0104712 per unit sold;
for each of 2001 and 2002: $.0136125 per unit sold;
for each of 2003 through 2006: $.0167539 per unit sold;
for each of 2007 and each year thereafter: $.0188482 per unit sold.
Each failure to make an annual deposit required under this section shall constitute a separate violation.
The State shall be awarded its attorneys' fees and expenses incurred in prosecuting violations of this chapter. [L 1999, c 188, pt of §1; am L 2003, c 177, §7]