General Laws of Massachusetts (Last Updated: January 16, 2020) |
PART I ADMINISTRATION OF THE GOVERNMENT |
TITLE IX. TAXATION |
CHAPTER 64C. CIGARETTE EXCISE |
SECTION 33A. Packages containing fewer than 20 cigarettes; stamps; penalties
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A stamper shall not affix a stamp on a cigarette package containing fewer than 20 cigarettes. A licensee shall not hold for sale, offer for sale, sell, possess with intent to sell, or otherwise dispose of a cigarette package containing fewer than 20 cigarettes. In addition to other remedies provided by law, the commissioner may assess a civil penalty of not more than $5,000 for each violation of this section. The commissioner may suspend or revoke the stamping authority or license of a person who violates this section.