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H0472aa.............................................by REVENUE AND TAXATION CIGARETTES - Amends existing law to revise the penalty for possessing more than ten packages of unstamped cigarettes from a criminal misdemeanor to a civil penalty; and to provide application to various retailers. 01/25 House intro - 1st rdg - to printing 01/26 Rpt prt - to Rev/Tax 02/20 Rpt out - to Gen Ord 02/28 Rpt out amen - to engros 03/01 Rpt engros - 1st rdg - to 2nd rdg as amen 03/02 2nd rdg - to 3rd rdg as amen 03/06 3rd rdg as amen - PASSED - 62-0-8 AYES -- Anderson, Andrus, Barraclough, Barrett, Bastian, Bayer, Bedke, Bell, Bilbao, Block, Bolz, Brackett, Bradford, Cannon, Chadderdon, Clark, Collins, Denney, Edmunson, Ellsworth, Eskridge, Field(18), Field(23), Hart, Harwood, Henbest, Henderson, Jaquet, Kemp, Lake, LeFavour, Loertscher, Martinez, Mathews, McKague, Miller, Mitchell, Moyle, Nielsen, Nonini, Pasley-Stuart, Pence, Raybould, Ring, Ringo, Roberts, Rusche, Rydalch, Sali, Schaefer, Shepherd(2), Shepherd(8), Shirley, Skippen, Smith(30), Smith(24), Smylie, Snodgrass, Stevenson, Trail, Wills, Wood NAYS -- None Absent and excused -- Black, Boe, Crow, Deal, Garrett, McGeachin, Sayler, Mr. Speaker Floor Sponsor - Clark Title apvd - to Senate 03/07 Senate intro - 1st rdg - to Jud 03/14 Rpt out - rec d/p - to 2nd rdg 03/15 2nd rdg - to 3rd rdg 03/20 3rd rdg - PASSED - 34-0-1 AYES -- Andreason, Brandt, Broadsword, Bunderson, Burkett, Burtenshaw, Cameron, Coiner, Compton, Corder, Darrington, Davis, Fulcher, Gannon, Geddes, Goedde, Hill, Jorgenson, Kelly, Keough, Langhorst, Little, Lodge, Malepeai, McGee, McKenzie, Pearce, Richardson, Schroeder, Stegner, Stennett, Sweet, Werk, Williams NAYS -- None Absent and excused -- Marley Floor Sponsor - Richardson Title apvd - to House 03/21 To enrol 03/22 Rpt enrol - Sp signed 03/23 Pres signed - To Governor 03/24 Governor signed Session Law Chapter 196 Effective: 07/01/06
]]]] LEGISLATURE OF THE STATE OF IDAHO ]]]] Fifty-eighth Legislature Second Regular Session - 2006IN THE HOUSE OF REPRESENTATIVES HOUSE BILL NO. 472 BY REVENUE AND TAXATION COMMITTEE 1 AN ACT 2 RELATING TO THE CIGARETTE TAX; AMENDING SECTION 63-2512, IDAHO CODE, TO REVISE 3 THE PENALTY FOR POSSESSING MORE THAN TEN PACKAGES OF UNSTAMPED CIGARETTES 4 FROM A CRIMINAL MISDEMEANOR TO A CIVIL PENALTY AND TO PROVIDE APPLICATION 5 TO VARIOUS RETAILERS. 6 Be It Enacted by the Legislature of the State of Idaho: 7 SECTION 1. That Section 63-2512, Idaho Code, be, and the same is hereby 8 amended to read as follows: 9 63-2512. PENALTIES. The penalties herein prescribed are not intended as 10 exclusive, but are in addition and supplemental to any and all other existing 11 remedies and procedures prescribed by law for the enforcement of the revenue 12 laws of this state. 13 (a) Any person who shall forge or counterfeit an Idaho cigarette stamp 14 shall be guilty of a felony and upon conviction thereof shall be punished in 15 accordance with the provisions of the criminal code, and additionally shall be 16 ineligible to have issued him or to hold any state license or permit to sell 17 or vend goods or merchandise of any kind or type, or to be employed by or work 18 in any manner for any person who sells cigarettes for a period of five (5) 19 years thereafter. 20 (b) The possession, purchase or consumption by any person of more than 21 ten (10) packages of cigarettes without Idaho cigarette stamps isa misde-22meanorprohibited. Any personupon convictionwho possesses, purchases or con- 23 sumes more than ten (10) packages of cigarettes without Idaho cigarette stamps 24 shall be subject to afine of five dollars ($5.00)civil penalty equal to 25 three (3) times the amount of tax due for each full or partial package of 26 unstamped cigarettesin his possessionin excess of ten (10), butthe maximum27punishment for each offense shall not exceed a fine of three hundred dollars28($300) or imprisonment in the county jail not to exceed ninety (90) days or29bothin no event shall the penalty be less than fifty dollars ($50.00). Such 30 penalty shall be assessed and collected, as provided in section 63-2516, Idaho 31 Code. 32 The penalty imposed by this subsection shall apply to persons acquiring 33 cigarettes from internet, catalog, telephone and facsimile retailers, but the 34 penalty shall not apply to persons acquiring cigarettes from retailers owned 35 and operated by an Indian tribe identified in section 67-4001, Idaho Code, or 36 a member of such tribe selling cigarettes within the boundaries of that 37 tribe's reservation. 38 (c) Failure to possess a valid permit, as required by section 63-2503, 39 Idaho Code, shall be punishable by the imposition of civil penalties at the 40 rate of twenty-five dollars ($25.00) per day, per violation, and such penalty 41 shall be assessed and collected, as provided in section 63-2516, Idaho Code. 42 (d) All violations of the provisions of this chapter for which criminal 43 penalties are not otherwise imposed shall be misdemeanors and punishable in 2 1 accordance with the provisions of the criminal code. 2 (e) The provisions of this section shall be applicable to all proceedings 3 pending before the state tax commission, the board of tax appeals, or the 4 courts of this state on the effective date of this act.
]]]] LEGISLATURE OF THE STATE OF IDAHO ]]]] Fifty-eighth Legislature Second Regular Session - 2006Moved by Smith (24) Seconded by Crow IN THE HOUSE OF REPRESENTATIVES HOUSE AMENDMENT TO H.B. NO. 472 1 AMENDMENT TO SECTION 1 2 On page 1 of the printed bill, in line 33, delete ", but the" and delete 3 lines 34 through 37 and insert: ".".
]]]] LEGISLATURE OF THE STATE OF IDAHO ]]]] Fifty-eighth Legislature Second Regular Session - 2006IN THE HOUSE OF REPRESENTATIVES HOUSE BILL NO. 472, As Amended BY REVENUE AND TAXATION COMMITTEE 1 AN ACT 2 RELATING TO THE CIGARETTE TAX; AMENDING SECTION 63-2512, IDAHO CODE, TO REVISE 3 THE PENALTY FOR POSSESSING MORE THAN TEN PACKAGES OF UNSTAMPED CIGARETTES 4 FROM A CRIMINAL MISDEMEANOR TO A CIVIL PENALTY AND TO PROVIDE APPLICATION 5 TO VARIOUS RETAILERS. 6 Be It Enacted by the Legislature of the State of Idaho: 7 SECTION 1. That Section 63-2512, Idaho Code, be, and the same is hereby 8 amended to read as follows: 9 63-2512. PENALTIES. The penalties herein prescribed are not intended as 10 exclusive, but are in addition and supplemental to any and all other existing 11 remedies and procedures prescribed by law for the enforcement of the revenue 12 laws of this state. 13 (a) Any person who shall forge or counterfeit an Idaho cigarette stamp 14 shall be guilty of a felony and upon conviction thereof shall be punished in 15 accordance with the provisions of the criminal code, and additionally shall be 16 ineligible to have issued him or to hold any state license or permit to sell 17 or vend goods or merchandise of any kind or type, or to be employed by or work 18 in any manner for any person who sells cigarettes for a period of five (5) 19 years thereafter. 20 (b) The possession, purchase or consumption by any person of more than 21 ten (10) packages of cigarettes without Idaho cigarette stamps isa misde-22meanorprohibited. Any personupon convictionwho possesses, purchases or con- 23 sumes more than ten (10) packages of cigarettes without Idaho cigarette stamps 24 shall be subject to afine of five dollars ($5.00)civil penalty equal to 25 three (3) times the amount of tax due for each full or partial package of 26 unstamped cigarettesin his possessionin excess of ten (10), butthe maximum27punishment for each offense shall not exceed a fine of three hundred dollars28($300) or imprisonment in the county jail not to exceed ninety (90) days or29bothin no event shall the penalty be less than fifty dollars ($50.00). Such 30 penalty shall be assessed and collected, as provided in section 63-2516, Idaho 31 Code. 32 The penalty imposed by this subsection shall apply to persons acquiring 33 cigarettes from internet, catalog, telephone and facsimile retailers. 34 (c) Failure to possess a valid permit, as required by section 63-2503, 35 Idaho Code, shall be punishable by the imposition of civil penalties at the 36 rate of twenty-five dollars ($25.00) per day, per violation, and such penalty 37 shall be assessed and collected, as provided in section 63-2516, Idaho Code. 38 (d) All violations of the provisions of this chapter for which criminal 39 penalties are not otherwise imposed shall be misdemeanors and punishable in 40 accordance with the provisions of the criminal code. 41 (e) The provisions of this section shall be applicable to all proceedings 42 pending before the state tax commission, the board of tax appeals, or the 43 courts of this state on the effective date of this act.
REPRINT REPRINT REPRINT REPRINT REPRINT STATEMENT OF PURPOSE RS 15384 This bill amends the cigarette tax provisions to change the penalty for possessing more than ten (10) packages of cigarettes without an Idaho cigarette stamp from a criminal misdemeanor to a civil penalty. The penalty would apply to persons who purchase unstamped cigarettes from on-line retailers. FISCAL NOTE An additional $100,000 to the general fund. CONTACT Name: Dan John Agency: State Tax Commission Phone: 334-7530 STATEMENT OF PURPOSE/FISCAL NOTE H 472 aa