New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 5 - CIGARETTE TAX ACT RULES
Subchapter 12 - PENALTIES
Section 18:5-12.7 - Fourth degree crimes
Universal Citation: NJ Admin Code 18:5-12.7
Current through Register Vol. 56, No. 18, September 16, 2024
(a) The following crimes are considered fourth degree crimes for purposes of the Act:
1. The possession of 2,000, but fewer than 20,000,
counterfeit stamped cigarettes by any person.
2. The transportation of cigarettes not stamped as
required by the Cigarette Tax Act, without proper invoices.
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