Or. Admin. R. 150-323-0300 - Civil Penalties for Violation of Cigarette Tax Stamping Provisions
(1) The Department
of Revenue may assess a civil penalty against any person who is required to
comply with ORS 323.005 to
323.482 and who:
(a) Fails to prepay cigarette taxes by
purchasing stamps from the department and affixing the stamps to unstamped
packages of cigarettes prior to distributing those cigarettes, as required by
Oregon Laws 2003, chapter 804, section 3; or
(b) Fails to affix an appropriate stamp to
each package of cigarettes prior to distribution of the cigarettes, as required
by ORS 323.160(3).
(2) For purposes of ORS
323.480 and this rule, each pack
of cigarettes distributed in violation of ORS
323.005 to
323.482 constitutes a separate
violation and is subject to penalty as follows:
(a) Incident - Penalty not to exceed -
Minimum Penalty
First - Warning notice
Second - $10 per pack - $1,000
Third - $50 per pack - $1,000
Fourth - $100 per pack - $1,000
Fifth and subsequent - $1,000 per pack - $1,000
(b) Distributors will be assessed
a minimum penalty of $1,000 for the second and any subsequent
incidents.
(3) The
department may consider the following factors when determining the civil
penalty under 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 information the department considers relevant to its
determination.
Notes
Stat. Auth.: ORS 305.100 & 323.440
Stats. Implemented: ORS 323.480
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