New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 5 - CIGARETTE TAX ACT RULES
Subchapter 12 - PENALTIES
Section 18:5-12.2 - Third degree crimes
Universal Citation: NJ Admin Code 18:5-12.2
Current through Register Vol. 56, No. 18, September 16, 2024
(a) The following crimes are considered third degree crimes for purposes of the Act:
1. The
forging or counterfeiting cigarette revenue tax stamps;
2. The securing or possessing any counterfeit
stamping device;
3. The possession of
20,000 or more counterfeit stamped cigarettes by any person; or
4. The sale of cigarettes to which the stamp
required by the Act has not been affixed.
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