Existing law: (1) prohibits a person from knowingly selling or possessing for the purpose of selling any contraband tobacco products; and (2) provides that any person who exports, imports, possesses or constructively possesses contraband tobacco products, with certain exceptions, is guilty of a gross misdemeanor. (NRS 370.405, 370.410) Existing law also requires the Department of Taxation and its agents, sheriffs and all other peace officers of this State to seize any counterfeit stamps, contraband tobacco products, machinery used to manufacture contraband tobacco products and cigarette rolling machines used in violation of existing law that are found in this State. (NRS 370.415) This bill authorizes the Department to impose a civil penalty on any person who violates such provisions of existing law resulting in the seizure of counterfeit stamps, contraband tobacco products, machinery or cigarette rolling machines. This bill further requires any civil penalty to be credited to a separate account in the State General Fund to be used to enforce the provisions governing contraband tobacco products.

Statutes affected:
As Introduced: 370.415
Reprint 1: 370.415
As Enrolled: 370.415
BDR: 370.415