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New Jersey Statutes, Title: 54, TAXATION
Chapter 40a:
Section: 54:40a-28.1: Possession of cigarettes without proper stamp, violations, fine.
2. Any person, other than a licensee permitted under this act to possess any unstamped cigarettes, who possesses 2,000 but fewer than 20,000 cigarettes without the stamp or stamps required by this act being affixed thereto or stamped in violation of subsection b. of section 405 shall be guilty of a crime of the fourth degree; and any such person who possesses 20,000 or more cigarettes without the stamp or stamps required by this act being affixed thereto or stamped in violation of subsection b. of section 405 of P.L.1948, c.65 (C.54:40A-15) shall be guilty of a crime of the third degree.
L.1977, c.188, s.2; amended 1999, c.328, s.5; 2013, c.145, s.10.
This section added to the Rutgers Database: 2013-09-03 15:18:08.
Older versions of 54:40a-28.1 (if available):
Court decisions that cite this statute:
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