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
004
:
TOBACCO PRODUCTS TAX
(Cite as: 32 V.S.A. § 7821)
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§ 7821. Criminal penalties
Any person who shall fail, neglect, or refuse to comply with or shall violate the
provisions of this chapter relating to the tax on tobacco products or the rules adopted
by the Commissioner under this chapter relating to such tax shall be guilty of a misdemeanor
and upon conviction for a first offense shall be sentenced to pay a fine of not more
than $250.00 or to be imprisoned for not more than 60 days, or both, such fine and
imprisonment in the discretion of the court, and for a second or subsequent offense
shall be sentenced to pay a fine of not less than $250.00 nor more than $500.00 or
be imprisoned for not more than six months, or both, such fine and imprisonment in
the discretion of the court. This section shall not apply to violations of sections 7731–7734 and 7776 of this title. (Added 1959, No. 231, § 7; amended 2015, No. 57, § 82, eff. June 11, 2015; 2021, No. 105 (Adj. Sess.), § 567, eff. July 1, 2022.)