The Vermont Statutes Online
Subchapter 003 : STAMP TAX(Cite as: 32 V.S.A. § 7778)
§ 7778. Unstamped packages- Penalties
(a) No person shall possess more than 10,000 cigarettes, or possess with the intent to sell any cigarettes, which do not bear stamps evidencing payment of tax imposed by this chapter. It shall be an affirmative defense to a charge under this subsection that such cigarettes are
(1) in the possession of a licensed wholesale dealer;
(2) in the course of transit and consigned to a licensed wholesale dealer or retail dealer; or
(3) in the possession of a retail dealer who has held them for 24 hours or less.
(b) No person shall sell or transfer or offer for sale or display for sale any cigarettes which do not bear stamps evidencing payment of the tax imposed by this chapter.
(c) No person shall use more than once any stamp provided for and required by this chapter.
(d) Any person who shall violate any provision of this section shall, if the tax which may be imposed on such cigarettes is $500.00 or less, be imprisoned not more than one year or fined not more than $1,000.00, or both; or, if the tax which may be imposed on such cigarettes is more than $500.00, be imprisoned not more than three years or fined not more than $10,000.00, or both. (Amended 1965, No. 194, § 10, operative February 1, 1967; 1971, No. 73, § 31, eff. April 16, 1971; 1973, No. 249 (Adj. Sess.), § 103, eff. April 9, 1974; 1981, No. 31, § 14; 1995, No. 29, § 15, eff. April 14, 1995.)