It shall be unlawful and a violation of this subchapter for any dealer or other person liable for the tax to:
(A) Perform any act or fail to perform any act for the purpose of evading the payment of any tax imposed by this subchapter or of any part thereof, or to fail or refuse to perform any of the duties imposed under him/her under the provisions of this subchapter or to fail or refuse to obey any lawful order which may be issued under this subchapter;
(B) Falsely or fraudulently make, or cause to be made, any invoices or reports, or to falsely or fraudulently forge, alter or counterfeit any stamp, or to procure or cause to be made, forged, altered or counterfeited any such stamp or knowingly and willfully to alter, publish, pass or tender as true any false, altered, forged or counterfeited stamp or stamps;
(C) Sell, offer for sale or authorize or approve the sale of any cigarettes upon which the town stamp has not been affixed;
(D) Possess, store, use, authorize or approve the possession, storage or use of any cigarettes in quantities of more than 60 cigarettes upon which the town stamp has not been affixed;
(E) Transport, authorize or approve the transportation of any cigarettes in quantities of more than 60 packages into or within the town upon which the town stamp has not been affixed, if they are:
(1) Not accompanied by a bill of lading or other document indicating the true name and address of the consignor or seller and the consignee or purchaser and the brands and quantity of cigarettes transported;
(2) Accompanied by a bill of lading or other document which is false or fraudulent in whole or part; or
(3) Accompanied by a bill of lading or other document indicating:
(a) A consignee or purchaser in another state or District of Columbia who is not authorized by the law of such other jurisdiction to receive or possess such tobacco products on which the taxes imposed by such other jurisdiction have not been paid unless the tax on the jurisdiction of destination has been paid and such cigarettes bear the tax stamps of the jurisdiction; or
(b) A consignee or purchaser in the state but outside the taxing jurisdiction who does not possess a state sales and use tax certification, a state retail tobacco license and, where applicable, a business license and a retail tobacco license issued by the local jurisdiction of destination;
(F) Reuse or refill with cigarettes any package from which cigarettes have been removed, for which the tax imposed has been theretofore paid; or
(G) Remove from any package any stamp with intent to use or cause the package to be used after such package has already been used or to buy, sell or offer for sale or give away any used, removed, altered or restored stamps to any person, or to reuse any stamp which had therefore been used for evidence of the payment of any tax prescribed by this subchapter or to sell, or offer to sell, any stamp provided for in this subchapter.
(Ord. passed 5- -2022)