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Business Taxes Law Guide—Revision 2024

Cigarette and Tobacco Products Tax Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 13. Cigarette Tax
Chapter 3. Licenses, Bonds and Registration

Article 3. Wholesalers1

Section 30159


30159. Misdemeanor. Any person required to obtain a license as a wholesaler under this part who engages in business as a wholesaler without a license or after a license has been canceled, suspended, or revoked, and each officer of any corporation which so engages in business, is guilty of a misdemeanor.


1Article 3 was added by Stats. 1968, p. 2249, in effect November 13, 1968.