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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 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.