LD 2093
pg. 5
Page 4 of 9 An Act To Strengthen the Collection of the Tax on Tobacco Products Page 6 of 9
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LR 3250
Item 1

 
person other than a licensed distributor or retailer during the
previous calendar month and additional information the assessor may
require.

 
Sec. 11. 36 MRSA §§4404-A, 4404-B and 4404-C are enacted to read:

 
§4404-A.__Importation of tobacco products

 
1.__Generally.__Except as provided in subsections 2 and 3,
only a person licensed pursuant to section 4402 may import
tobacco products into this State.

 
2.__Manufacturers.__A manufacturer may transport tobacco
products into this State and may transport tobacco products from
place to place within this State in quantities greater than those
excepted in section 3 for the purpose of marketing and sales if
the sale or distribution of those tobacco products is accounted
for and the taxes are paid by a person licensed pursuant to
section 4402.

 
3.__Exception for personal use.__A person who is not a
licensed distributor may transport tobacco products into this
State and may transport tobacco products from place to place
within this State for personal use in a quantity not greater than
50 cigars or one pound of other tobacco product.

 
4.__Evidence.__The possession by a person who is not licensed
pursuant to section 4402 of more than 50 cigars or one pound of
other tobacco product for which the tax imposed by this chapter
has not been paid is prima facie evidence of a violation of this
section.

 
5.__Penalties.__The following penalties apply to violations of
this section.

 
A.__A person who violates this section commits a Class E
crime.

 
B.__A person who violates this section when the person has
one or more prior convictions for violation of this section
commits a Class D crime. Title 17-A, section 9-A governs the
use of prior convictions when determining a sentence.

 
Violation of this section by a person other than a retailer is
a strict liability crime as defined in Title 17-A, section 34,
subsection 4-A.__It is an affirmative defense to a prosecution
under this section that a retailer, alleged to have imported
tobacco products or caused tobacco products to be imported,
reasonably relied on licensing information annually mailed to the


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