La. Admin. Code tit. 61, § I-5101 - Reporting of Certain Imported Cigarettes; Penalty
A. Every registered wholesale tobacco dealer
receiving cigarettes or roll-your-own tobacco made by a tobacco product
manufacturer who is not participating in the Master Settlement Agreement,
whether the product is purchased directly from the manufacturer or through a
distributor, retailer or similar intermediary or intermediaries, must furnish
the following information:
1. invoice
number;
2. manufacturer's name and
complete address;
3. quantity of
product obtained, i.e., number of cigarettes or ounces of roll-your-own tobacco
as defined at
R.S.
13:5062(4);
4. product brand name;
5. whether the product was shipped directly
from the manufacturer;
6. name and
address of the seller if other than the manufacturer; and
7. any other information that may be
requested by the secretary.
B. The information required by Subsection A
is to be provided on a form prescribed by the secretary and must be submitted
with and at the same time as the monthly tobacco report. If, during the
reporting period, there were no purchases of a product made by a manufacturer
who is not participating in the Master Settlement Agreement, such is to be
indicated on the prescribed form and the form attached to the monthly tobacco
report.
C. Any registered wholesale
tobacco dealer who fails to comply with the reporting requirement or provides
false or misleading information in response to Subsection A may be subject to
the revocation or suspension of any permit issued under
R.S.
47:844, in accordance with
R.S.
47:844 (A)(4).
D. The information furnished under Subsection
A may be disclosed as provided in
R.S.
47:1508(B)(11).
Notes
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