(1) The
Department of Revenue may assess a civil penalty against any person who sells,
holds or possesses cigarettes for sale in Oregon that are cigarettes of a
tobacco product manufacturer or brand family that were acquired at a time that
the particular tobacco product manufacturer or brand family was not included on
the nonparticipating manufacturer directory developed by the Oregon Department
of Justice.
(a) The department will apply the
following guidelines to determine the amount of the penalty, including the
factors described in subsection (3) of this rule:
Incident - Penalty Not to Exceed - Minimum Penalty
First - Warning notice
Second - $100 per pack - $1,000
Third - $500 per pack - $1,000
Fourth - $1,000 per pack - $1,000
Fifth and subsequent - $5,000 per pack - $1,000
(b) For any single incident,
including each sale, possession for sale or offer to sell, the department will
not impose a total penalty that exceeds the greater of $5,000 or 500 percent of
the retail value of the cigarettes.
(2) The Department of Revenue may assess a
civil penalty against any person who affixes an Oregon tax stamp to a package
of cigarettes produced by a tobacco product manufacturer or brand family that,
at the time the stamp was affixed, was not included on the Dept. of Justice's
directory of nonparticipating manufacturers. The department will apply the
following guidelines to determine the amount of the penalty, including
consideration of the factors described in subsection (3) of this rule:
Incident - Penalty Not to Exceed - Minimum Penalty
First - Warning notice
Second - $100 per stamp affixed - $1,000
Third - $500 per stamp affixed - $1,000
Fourth - $1,000 per stamp affixed - $1,000
Fifth and subsequent - $5,000 per stamp affixed - $1,000
(3) The department may consider
the following factors when determining the civil penalty for the violations
listed in subsection (1) and (2) of this rule:
(a) Number of previous inspections by the
Department of Revenue held at the business;
(b) Number of previous violations of Chapter
323 provisions;
(c) Size of
business; and
(d) Any other
factors the department considers relevant to its determination.
Notes
Or. Admin. R.
150-180-0010
REV
1-2004(Temp), f. & cert. ef. 4-1-04 thru 8-1-04; REV 6-2004, f. 7-30-04,
cert. ef. 7-31-04; Renumbered from 150-180.455,
REV
11-2016, f. 8-10-16, cert. ef.
9/1/2016
Stat. Auth.: ORS
305.100 & 323.440
Stats. Implemented: ORS
180.455
