Section 1206.1. Floor Tax.--(a) The following apply:
(1) ((1) deleted by amendment)
(2) ((2) deleted by amendment)
(3) ((3) deleted by amendment)
(4) A person who possesses cigarettes on which the tax imposed by section 1206 has been paid as of the effective date of this paragraph shall pay an additional tax at a rate of five cents per cigarette. The tax shall be paid and reported on a form prescribed by the department within ninety days of the effective date of this paragraph.
((a) amended July 13, 2016, P.L.526, No.84)
(b) If a cigarette dealer fails to file the report required by subsection (a) or fails to pay the tax imposed by subsection (a), the department may, in addition to the interest and penalties provided in section 1278, do any of the following:
(1) Impose an administrative penalty equal to the amount of tax evaded or not paid. The penalty shall be added to the tax evaded or not paid and assessed and collected at the same time and in the same manner as the tax.
(2) Suspend or revoke a cigarette dealer's license.
(c) In addition to any penalty imposed under subsection (b), a person who wilfully omits, neglects or refuses to comply with a duty imposed under subsection (a) commits a misdemeanor and shall, upon conviction, be sentenced to pay a fine of not less than two thousand five hundred dollars ($2,500) nor more than five thousand dollars ($5,000), to serve a term of imprisonment not to exceed thirty days or both.
(1206.1 amended Oct. 9, 2009, P.L.451, No.48)