A.__The name and address of the individual to whom that delivery sale was made;

B.__The brand or brands of the cigarettes that were sold in the delivery sale; and

C.__The quantity of cigarettes that was sold in the delivery sale.

A distributor that meets the requirements of 15 United States Code, Section 376 (1955) satisfies the requirements of this subsection.

7.__Collection of taxes.__A distributor making a delivery sale shall collect and remit to the Department of Administrative and Financial Services, Bureau of Revenue Services any taxes levied by the State with respect to the delivery sale pursuant to Title 36, section 4366-A, except that collection and remission is not required if the distributor has obtained proof in the form of applicable tax stamps or otherwise that the taxes already have been paid to the State.

8.__Unpaid tax.__A distributor who fails to pay any tax due pursuant to subsection 7 shall pay, in addition to any other penalty, a penalty of 50% of the tax due but unpaid.

9.__Forfeiture.__Any cigarettes sold or attempted to be sold in a delivery sale that does not meet the requirements of this chapter must be forfeited to the State and destroyed pursuant to Title 36, section 4372-A.

10.__Civil violations.__The following violations are civil penalties.

A.__A person may not violate this section or rules adopted pursuant to this chapter.__A person who violates this paragraph commits a civil violation and is subject to the following fines:

(1)__For the first violation, a fine of not more than $1,000 may be adjudged; and