Live Free or Die Legal
This website is not an official source of law. This website does not provide legal advice. For official legal materials, verify against the relevant court, legislature, agency, or other official source. Legal information may be incomplete, outdated, or incorrectly processed. Consult a qualified attorney for advice about a specific legal matter.

This RSA section is an unofficial mirror, is not legal advice, and may be incomplete, outdated, or incorrectly processed.

RSA 78:21 · Administrative Penalties

Title
V: TAXATION
Chapter
78 · TOBACCO TAX
Status
current
Official source linked
Yes
Official source Copy section link

78:21 Administrative Penalties. –

Copy link
I.

Administrative penalties for violation of RSA 78:26 shall be in accordance with RSA 78:26, VII.

Copy link
II.

In addition to, or in lieu of, a period of tobacco tax certificate suspension, the commissioner may assess an administrative fine against any wholesaler who satisfies RSA 78:2, III, who has sold tobacco product without indicia of tax paid, or against any retailer who has purchased tobacco products without indicia of tax paid, as follows:

Copy link
(a)

First offense-$500.

Copy link
(b)

Second offense-$1,500.

Copy link
(c)

Third offense-$5,000. Source. 2019, 178:1, eff. Jan. 1, 2020. 2025, 224:15, eff. July 1, 2025.

Copy link

Source note

Source. 2019, 178:1, eff. Jan. 1, 2020. 2025, 224:15, eff. July 1, 2025.

Source history

  • 2019, 178:1, eff. Jan. 1, 2020
  • 2025, 224:15, eff. July 1, 2025

Related materials

Bill relationships

  • 2026 HB1540 amend · effective 2026-07-01

    ncipal dwelling unit shall be prohibited, notwithstanding the provisions of RSA 356-B:5, unless allowed by the municipality. 2 On-Premises License; Salon or Barbershop. Amend RSA 178:21, III to read as follows: III. The commission may issue a license to a business currently licensed through the office of professional licensure and certification, pursuant to RSA 313-A:19, as a salon or barbershop, as

  • 2026 HB1540-FN amend · effective 2026-07-01

    ncipal dwelling unit shall be prohibited, notwithstanding the provisions of RSA 356-B:5, unless allowed by the municipality. 2 On-Premises License; Salon or Barbershop. Amend RSA 178:21, III to read as follows: III. The commission may issue a license to a business currently licensed through the office of professional licensure and certification, pursuant to RSA 313-A:19, as a salon or barbershop, as

  • 2026 HB1546 amend · effective 2027-01-01

    ed: 1 The State and Its Government; State Treasurer; Application of Receipts. Amend RSA 6:12, I(b)(65) to read as follows: (65) Money received under [RSA 77-A,] RSA 77-E, RSA 78, RSA 78-A, RSA 78-B, RSA 83-F, RSA 284:44 and RSA 284:47, and from the sweepstakes fund, which shall be credited to the education trust fund under RSA 198:39. 2 The State and Its Government; State Treasurer; Exemption

  • 2026 HB1546-FN amend · effective 2027-01-01

    ed: 1 The State and Its Government; State Treasurer; Application of Receipts. Amend RSA 6:12, I(b)(65) to read as follows: (65) Money received under [RSA 77-A,] RSA 77-E, RSA 78, RSA 78-A, RSA 78-B, RSA 83-F, RSA 284:44 and RSA 284:47, and from the sweepstakes fund, which shall be credited to the education trust fund under RSA 198:39. 2 The State and Its Government; State Treasurer; Exemption

  • 2026 HB1629 amend · effective 2027-07-01

    ed: 1 The State and Its Government; State Treasurer; Application of Receipts. Amend RSA 6:12, I(b)(65) to read as follows: (65) Money received under RSA 77-A, [RSA 77-E,] RSA 78, RSA 78-A, RSA 78-B, RSA 83-F, RSA 284:44 and RSA 284:47, and from the sweepstakes fund, which shall be credited to the education trust fund under RSA 198:39. 2 The State and Its Government; State Treasurer; Exempti

  • 2026 HB1629-FN amend · effective 2027-07-01

    ed: 1 The State and Its Government; State Treasurer; Application of Receipts. Amend RSA 6:12, I(b)(65) to read as follows: (65) Money received under RSA 77-A, [RSA 77-E,] RSA 78, RSA 78-A, RSA 78-B, RSA 83-F, RSA 284:44 and RSA 284:47, and from the sweepstakes fund, which shall be credited to the education trust fund under RSA 198:39. 2 The State and Its Government; State Treasurer; Exempti

  • 2026 HB417 amend · effective 2025-07-01

    84-A, RSA 84-C, and RSA 400-A. 6 Tax Expenditure and Potential Liability Reports; Reference Removed. Amend RSA 71-C:4, II(b)(1) to read as follows: (1) Other credits allowed under RSA 77-A, RSA 77-E, RSA 77-G, RSA 78, RSA 78-A, RSA 78-B, RSA 82, [RSA 82-A,] RSA 83-E, RSA 84-A, RSA 84-C, and RSA 400-A against the business profits tax imposed by RSA 77-A; and 7 Persons and Property Liable to Taxation; Property Taxes; Public

  • 2026 HB417-FN amend

    al court and the governor an analysis of each of the past fiscal year's tax expenditures as identified in RSA 71-C:2, and other credits allowed under RSA 77-A, RSA 77-E, RSA 77-G, RSA 78, RSA 78-A, 78-B, [RSA 82-A,] RSA 84-A, RSA 84-C, and RSA 400-A. 6 Tax Expenditure and Potential Liability Reports; Reference Removed. Amend RSA 71-C:4, II(b)(1) to read as follows: (1) Other credits allowed under R

  • 2026 SB669 amend

    or licensed barbershops and salons. Be it Enacted by the Senate and House of Representatives in General Court convened: 1 On-Premises License; Salon or Barbershop. Amend RSA 178:21, III to read as follows: III. The commission may issue a license to a business currently licensed through the office of professional licensure and certification, pursuant to RSA 313-A:19, as a salon or barbershop, as

  • 2026 SB669-FN amend

    or licensed barbershops and salons. Be it Enacted by the Senate and House of Representatives in General Court convened: 1 On-Premises License; Salon or Barbershop. Amend RSA 178:21, III to read as follows: III. The commission may issue a license to a business currently licensed through the office of professional licensure and certification, pursuant to RSA 313-A:19, as a salon or barbershop, as