HOUSE BILL 850
47th legislature - STATE OF NEW MEXICO - second session, 2006
INTRODUCED BY
Janice E. Arnold-Jones
AN ACT
RELATING TO THE CIGARETTE TAX; PROVIDING FOR A TAXATION AND REVENUE DEPARTMENT OPTION TO SEIZE AND SELL OR DESTROY UNSTAMPED CIGARETTES; PROVIDING PENALTIES WITH RESPECT TO UNSTAMPED CIGARETTES.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF NEW MEXICO:
Section 1. Section 7-12-13 NMSA 1978 (being Laws 1971, Chapter 77, Section 13, as amended) is amended to read:
"7-12-13. PENALTIES.--
A. [Any] A person selling cigarettes in New Mexico and required by the provisions of Section 7-12-10 NMSA 1978 to retain invoices who [willfully] fails to retain such invoices shall, upon conviction, be fined not less than twenty-five dollars ($25.00) or more than two hundred dollars ($200). Jurisdiction over such actions is granted to the magistrate courts.
B. [Any] A person who is not a manufacturer of cigarettes who sells cigarettes in New Mexico without the stamps required by Section 7-12-5 NMSA 1978 affixed thereto and without that requirement having been waived under Section 7-12-6 NMSA 1978 shall, upon conviction, be fined not less than one hundred dollars ($100) or more than five hundred dollars ($500) or imprisoned not more than ninety days in the county jail, or both. Jurisdiction over such actions is granted to the magistrate courts.
C. The department [shall] may seize and sell or destroy cigarettes [which] that are not stamped as required by the Cigarette Tax Act. The sale shall be made pursuant to the provisions of Sections 7-1-41 through 7-1-49 and 7-1-51 NMSA 1978. The department shall collect the amount of cigarette tax due on [such] unstamped cigarettes [plus fifty percent thereof as penalty, from the proceeds of sale] and may impose an additional penalty not to exceed one hundred percent of the cigarette tax due plus five hundred dollars ($500)."
Section 2. EFFECTIVE DATE.--The effective date of the provisions of this act is July 1, 2006.
- 2 -