Penalties
Known as the Tobacco Products Tax Act
The act spans §§ 105–105 (53 sections).
2021-180, s. 42.9(g).
A remote seller who violates G.S. 105-113.38A is subject to the following penalties:
(1) For the first violation, a penalty of one thousand dollars ($1,000).
(2) For a subsequent violation, a penalty not to exceed five thousand dollars ($5,000), as determined by the Secretary.
Official source: North Carolina General Assembly. Reproduced from public-domain North Carolina statutes; confirm against the official source for the current text. Not legal advice.