This law states that if someone doesn't file a required report, doesn't provide extra information when asked, doesn't allow inspections, or provides false information, they're committing a misdemeanor. They can be fined up to $1,000 for each offense.

If someone is supposed to make or sign a report and they knowingly make a false report to try to avoid legal responsibilities, they're committing a misdemeanor. This can lead to a fine between $300 and $5,000, up to a year in county jail, or both, depending on what the court decides.

This law makes it a serious crime, a felony, to create, alter, or use fake tax stamps or meter impressions with the intent of avoiding taxes. It applies to anyone who forges, reuses, countersfeits, or tampers with these stamps or machines, or tries to pass them off as real. If caught, you could face two to four years in prison, a fine between $1,000 and $25,000, or both.

This law makes it illegal to possess, sell, or buy false or unaffixed tax stamps in California. If someone handles fewer than 2,000 such stamps, they can face a fine of up to $5,000, one year in jail, or both. If it's 2,000 or more, the fine can be up to $50,000, along with the same possible jail time. Any fines collected go to the Cigarette and Tobacco Products Compliance Fund. The law clarifies what 'unaffixed stamps' are and ensures that seized stamps are destroyed.

This law makes it illegal to possess or sell cigarettes without the required tax stamp or meter impression. If you're caught, you might face a fine of up to $25,000 or jail time up to a year, or both. Each carton of cigarettes without the stamp adds a $100 penalty.

Half of this penalty goes to the local prosecutor for costs, and the other half goes to the board overseeing these regulations. However, if you're a licensed distributor holding cigarettes before the stamp is applied, you're exempt from this rule.

This law makes it illegal to sell or have counterfeit tobacco products or cigarettes for sale in California. If someone is caught, the products will be seized, and the person could be charged with a misdemeanor. Selling less than two cartons can lead to a fine up to $5,000, up to one year in jail, or both, and will result in losing their business license. Selling two or more cartons raises the fine up to $50,000, with similar jail time and license loss. The court will look at whether someone can actually afford to pay the fine before imposing it. Counterfeit products are ones with fake labels or stamps. The state will destroy any seized counterfeit products.

This law, known as the Black Market Cigarette and Street Corruption Prevention Act, addresses the issue of black-market cigarette sales, which cause significant revenue losses in California. It aims to provide resources for prosecutors and law enforcement to form a task force that will combat these illegal activities.

Anyone convicted of selling untaxed cigarettes must pay an additional $100 fine per carton, with the money going to a special fund. This fund finances grants for local jurisdictions to create multi-agency task forces targeting black-market cigarette sales.

The law is effective from January 1, 2003, to January 1, 2006, or until the fund's money has been fully allocated. The law involves the Office of Criminal Justice Planning and the State Board of Equalization in the grant program administration.

If you're transporting cigarettes or tobacco products in California without the required permits and documents, you could be committing a misdemeanor. The penalty for this includes a fine up to $1,000, up to a year in county jail, or both.

If you're moving large quantities of these products (40,000 cigarettes or more, or valued at $5,000 or more) with the intent to evade taxes, the consequences are harsher. You could face imprisonment for up to a year, a fine up to $25,000, or both.

If you have control over a cigarette vending machine and you knowingly sell cigarettes from it that don't have the California tax stamps, you're committing a misdemeanor. If you're convicted, you could be fined up to $1,000, spend up to a year in county jail, or both, depending on what the court decides.

If you break any rules in this section, it's considered a misdemeanor, unless there's a specific exemption. This means you could face legal penalties for such violations.

This law makes it illegal for retailers to buy cigarettes or tobacco products for resale from anyone who isn't a licensed distributor or wholesaler. Doing so is considered a misdemeanor, which is a minor criminal offense.

If a retailer is found guilty of breaking any of the sales and use tax laws and has been convicted of a similar offense within the past ten years, the State Board of Equalization will cancel all their sales and use tax permits for one year.

If someone tries to intentionally avoid paying taxes that total $25,000 or more over a 12-month period, it's considered a felony. The executive director must approve this determination. If found guilty, the penalty can be a fine between $5,000 and $20,000, up to three years in prison, or both, depending on the court's decision.

If someone is found guilty of a crime under this law, the court can decide to make them pay for the costs of the investigation and prosecution.

Any money collected from these charges is sent to the state Treasurer and put into the Cigarette Tax Fund.

This law allows the California board to collect restitution orders or any amounts imposed by a court for criminal offenses, similar to collecting delinquent tobacco tax liabilities. These amounts are considered final and are due to the state as soon as they are recorded. The collection process includes issuing orders and levies like those used for delinquent taxes, and these amounts can accrue interest until paid. They are not subject to refunds or statute of limitations restrictions and can be enforced through a state tax lien. This applies to amounts due before, on, or after January 1, 2012.