Sec. 52-71. Penalties.

   (a)   If a vendor does not pay the tobacco tax when due under Section 52-67(e), the vendor is subject to a Class C civil penalty for each taxable tobacco product for which a tax has not been paid.

   (b)   If a vendor does not display to the Director taxable products or records as required under this Article, the Vendor is subject to a Class A civil penalty.

   (c)   A violation of this Article is not subject to a criminal penalty.

   (d)   Section 52-21 applies to the tobacco tax imposed under this Article. (1998 L.M.C., ch. 34, § 1; 2001 L.M.C., ch. 28, §§ 13, 15 and 16; 2016 L.M.C., ch. 7, § 2.)

    Editor’s note­The effective date of the amendments made to this section by 2001 L.M.C., ch. 28, § 13, is the same effective date as 1998 L.M.C., ch. 34, § 1.