§ 44-20-45 - Importation of cigarettes with intent to evade tax. - Rhode Island Statutes

SECTION 44-20-45

   § 44-20-45  Importation of cigarettes withintent to evade tax. – Any person, firm, corporation, club, or association of persons, not having alicense as provided in this chapter, who orders any cigarettes for another orpools orders for cigarettes from any persons or connives with others forpooling orders, or receives in this state any shipment of unstamped cigaretteson which the tax imposed by this chapter has not been paid, for the purpose andintention of violating the provisions of this chapter or to avoid payment ofthe tax imposed in this chapter, is guilty of a felony and shall be fined tenthousand dollars ($10,000) or five (5) times the retail value of the cigarettesinvolved, whichever is greater, or imprisoned not more than five (5) years, orboth.