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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 10. Violations
Section 30475
30475. Penalty for violation of transporter provisions. (a) Any transporter who transports cigarettes or tobacco products upon the highways, roads or streets of this state without having obtained a permit or without having a permit in the transporting vehicle as prescribed by Section 30431 or without having in the transporting vehicle the invoices, bills of lading or delivery tickets for the cigarettes or tobacco products as prescribed by Section 30432 is guilty of a misdemeanor and upon conviction thereof shall be fined not more than one thousand dollars ($1,000) or be imprisoned for not more than one year in the county jail, or be subject to both fine and imprisonment in the discretion of the court.
(b) Any transporter who, with intent to defeat or evade or with intent to aid another to defeat or evade the taxes imposed by this part, at any given time transports 40,000 or more cigarettes or tobacco products with a value of five thousand dollars ($5,000) or more upon the highways, roads or streets of this state without having obtained a permit or without having a permit in the transporting vehicle as prescribed by Section 30431 or without having in the transporting vehicle the invoices, bills of lading or delivery tickets for the cigarettes or tobacco products as prescribed by Section 30432 shall be punished by imprisonment in the county jail for not more than one year, or in the state prison, or by fine of not more than twenty-five thousand dollars ($25,000), or be subject to both fine and imprisonment in the discretion of the court.
History—Added by Stats. 1967, p. 2526, operative August 1, 1967, in part, formerly section 30433. Stats. 1968, p. 2122, in effect November 13, 1968, added the subdivision letters and the text of (b). Stats. 1989, Ch. 634, in effect September 21, 1989 added "or tobacco products" after "cigarettes" throughout text, and added "or tobacco … ($5,000) or more" after "cigarettes" in subdivision (b). Stats. 2006, Ch. 501 (AB 1749), in effect January 1, 2007, deleted "for not less than one year nor more than five years" after "or in the state prison", substituted "twenty-five" for "five" after "of not more than", and substitute "($25,000)" for "($5,000)" after "thousand dollars" in subdivision (b).