The Vermont Statutes Online
The Statutes below include the actions of the 2025 session of the General Assembly.
NOTE: The Vermont Statutes Online is an unofficial copy of the Vermont Statutes Annotated that is provided as a convenience.
Subchapter
003
:
STAMP TAX
(Cite as: 32 V.S.A. § 7778)
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§ 7778. Unstamped packages—Penalties
(a) No person shall possess more than 10,000 cigarettes, or possess with the intent to
sell any cigarettes, that 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
that 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 that
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 that 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.)