(a) As used in this Code section, the term "package" means a pack,
carton, or container of any kind in which cigarettes are offered for
sale, sold, or otherwise distributed, or intended for distribution,
to consumers. (b) No tax stamp may be affixed to, or made upon, any package of
cigarettes if: (1) The package differs in any respect with the requirements of
the Federal Cigarette Labeling and Advertising Act, 15 U.S.C. Sec.
1331, et seq., for the placement of labels, warnings, or any other
information upon a package of cigarettes that is to be sold within
the United States; (2) The package is labeled "For Export Only," "U.S. Tax Exempt,"
"For Use Outside U.S.," or similar wording indicating that the
manufacturer did not intend that the product be sold in the United
States; (3) The package, or a package containing individually stamped
packages, has been altered by adding or deleting the wording,
labels, or warnings described in paragraph (1) or (2) of this
subsection; (4) The package has been imported into the United States after
January 1, 2000, in violation of 26 U.S.C. Sec. 5754; or (5) The package in any way violates federal trademark or copyright
laws. (c) Any person who sells or holds for sale cigarette packages to
which is affixed a tax stamp in violation of subsection (b) of this
Code section shall be guilty of a misdemeanor. (d) Notwithstanding any other provision of law, the commissioner may
revoke any license issued under this chapter to any person who sells
or holds for sale a cigarette package to which is affixed a tax
stamp in violation of subsection (b) of this Code section. (e) Notwithstanding any other provision of law, the commissioner may
seize and destroy or sell to the manufacturer, only for export,
packages that do not comply with subsection (b) of this Code
section. (f) A violation of subsection (b) of this Code section shall
constitute an unfair and deceptive act or practice under Part 2 of
Article 15 of Chapter 1 of Title 10, the "Fair Business Practices
Act of 1975." |