# Conn. Gen. Stat. § 12-330f: Sec. 12-330f. Tobacco products on which no tax has been paid. Penalties

> Connecticut · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_CT_T12_C214a_S12-330f

## Section

- **Citation:** Conn. Gen. Stat. § 12-330f
- **Heading:** Sec. 12-330f. Tobacco products on which no tax has been paid. Penalties
- **Jurisdiction:** Connecticut
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Connecticut Code / Title 12 / Chapter 214a / Section 12-330f

## Text

(b) No distributor or unclassified importer shall sell, offer for sale, display for sale or possess with intent to sell, any tobacco products upon which no tax has been paid in accordance with the provisions of this chapter, provided a licensed distributor or unclassified importer may keep on hand, at the location for which such distributor's or importer's license is issued, tobacco products upon which no such tax has been paid for a period not exceeding forty-one days. Any tobacco products in the possession of a distributor or unclassified importer shall be presumed to have been held by such distributor or importer for more than forty-one days unless proof is shown to the contrary. Any person who knowingly violates any provision of this subsection shall be fined not more than one thousand dollars or imprisoned not more than one year, or both.

(c) (1) Any person, whether or not previously convicted of violation of any provision of this section, who transports for sale, sells or offers for sale tobacco products upon which a tax of two thousand five hundred dollars or more would be due under the provisions of this chapter, but upon which no tax has been paid, and (2) any person, whether or not previously convicted of violation of any provision of this section, who wilfully attempts to evade the taxes imposed by this chapter, or the payment thereof on tobacco products upon which a tax of two thousand five hundred dollars or more would be due but upon which no tax has been paid, shall be guilty of a class C felony.

## Nearby sections

- [Conn. Gen. Stat. § 12-330a Sec. 12-330a. Definitions.](https://www.frixlaw.com/law-library/statutes/STATE_CT_T12_C214a_S12-330a.md)
- [Conn. Gen. Stat. § 12-330b Sec. 12-330b. Licensure of distributors and unclassified importers. Successor tax liability.](https://www.frixlaw.com/law-library/statutes/STATE_CT_T12_C214a_S12-330b.md)
- [Conn. Gen. Stat. § 12-330c Sec. 12-330c. Tax on tobacco products and snuff tobacco products.](https://www.frixlaw.com/law-library/statutes/STATE_CT_T12_C214a_S12-330c.md)
- [Conn. Gen. Stat. § 12-330d Sec. 12-330d. Monthly returns and payment of tax by distributors and unclassified importers. Exemption from licensing requirements for retailers of taxed tobacco products and unclassified importers.](https://www.frixlaw.com/law-library/statutes/STATE_CT_T12_C214a_S12-330d.md)
- [Conn. Gen. Stat. § 12-330f Sec. 12-330f. Tobacco products on which no tax has been paid. Penalties.](https://www.frixlaw.com/law-library/statutes/STATE_CT_T12_C214a_S12-330f.md)
- [Conn. Gen. Stat. § 12-330i Sec. 12-330i. Record-keeping requirements and access. Deficiency assessment. Penalties. Assessment of tax when no return filed.](https://www.frixlaw.com/law-library/statutes/STATE_CT_T12_C214a_S12-330i.md)
- [Conn. Gen. Stat. § 12-330j Sec. 12-330j. Penalty for wilful failure to comply with this chapter or wilful submission of fraudulent document.](https://www.frixlaw.com/law-library/statutes/STATE_CT_T12_C214a_S12-330j.md)
- [Conn. Gen. Stat. § 12-330p Sec. 12-330p. Overpayments and refunds.](https://www.frixlaw.com/law-library/statutes/STATE_CT_T12_C214a_S12-330p.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_CT_T12_C214a_S12-330f. Check the current official text before relying on it. Not legal advice.