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Business Taxes Law Guide – Revision 2019
 

Cigarette and Tobacco Products Tax Law

CHAPTER 4. DETERMINATIONS.

Article 2.5. Payment by Unlicensed Persons1

Section 30215


30215. Applicable penal provisions. No action taken pursuant to this article relieves the unlicensed person in any way from the penal provisions of this part.


1Article 2.5 was added by Stats. 2003, Ch. 890 (AB 71), in effect January 1, 2004.