ARTICLE 2.5. Payment by Unlicensed Persons [30210. - 30215.]

Article 2.5 added by Stats. 2003, Ch. 890, Sec. 10.

§§ 30210–30215 · 6 sections

• § 30210 If any person becomes a cigarette or tobacco products distributor without first securing a license, the tax, and applicable penalties and interest, if any,…
• § 30211 The board shall forthwith ascertain as best it may the amount of the cigarettes or tobacco products distributed and shall determine immediately the tax on that…
• § 30212 The board shall forthwith collect the tax, penalty, and interest due from the unlicensed person by seizure and sale of property in the manner prescribed for…
• § 30213 In the suit, a copy of the jeopardy determination certified by the board shall be prima facie evidence that the unlicensed person is indebted to the state in…
• § 30214 The foregoing remedies of the state are cumulative.
• § 30215 No action taken pursuant to this article relieves the unlicensed person in any way from the penal provisions of this part.