If a permit holder fails to keep any of the records required to be kept by the provisions of this division, or sells cigarettes upon which a tax is required to be paid by this division without at the time having a valid permit, or if a distributor, wholesaler, or distributing agent fails to make reports to the department required, or makes a false or incomplete report with the intent to evade tax to the department, or if a distributing agent stores unstamped cigarettes in the state or distributes or delivers unstamped cigarettes within this state without at the time of storage or delivery having a valid permit, or if a person affected by this division fails or refuses to abide by any of its provisions or the rules promulgated under this division, the person is civilly liable to the state as a penalty in the sum of fifty dollars for each offense. Each violation is a separate offense, and the same violation is a separate offense for each day it continues. However, if a violation is due to reasonable cause, the director of revenue and finance shall waive or reduce the penalty imposed under this section.
[C24, 27, 31, 35, § 1572; C39, § 1556.26; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, § 98.31]
C93, § 453A.31
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Last update: Thu Mar 18 15:00:31 CST 1999