Delaware General Assembly

AN ACT TO AMEND CHAPTER 53, TITLE 30, AND CHAPTER 23, TITLE 11, DELAWARE CODE, RELATING TO CIGARETTE TAX.

Be it enacted by the General Assembly of the State of Delaware:

Section 1. Chapter 53, Title 30, Delaware Code, is amended by striking § 5328 and inserting in lieu thereof a new § 5328 to read as follows:

§ 5328. Invoices or delivery tickets and purchase orders required in certain cases

Every person who shall possess or transport 200 or more unstamped cigarettes upon the public highways, roads or streets of this State for the purpose of delivery, sale or disposition shall be required to have in his possession invoices or delivery tickets and purchase orders for such cigarettes which shall show the true name and complete and exact address of the consignor or seller, the true name and complete and exact address of the consignee or purchaser, the true name and complete and exact address of the person transporting the cigarettes, the quantity and brand of the cigarettes transported, and the true name and complete and exact address of the person who has been licensed to assume the payment of the Delaware tax or the tax, if any, of the State or foreign country at the point of ultimate destination ; provided, that any common carrier which has issued a bill of lading for shipment of cigarettes and is without notice to itself or to any of its agents or employees that said cigarettes are not stamped as required by this Chapter, shall be deemed to have complied with this Chapter. The absence of such proper invoices or delivery tickets and purchase orders shall be prima facie evidence that such person is in violation of this Chapter and subject to the penalties of this Chapter.

word "misdemeanor" and inserting in lieu thereof the words "and shall be fined not less than $100 nor more than $1000, or imprisoned not more than 90 days, or both."

Section 3. Chapter 53, Title 30, Delaware Code, is amended by striking § 5351 and inserting in lieu thereof a new § 5351 to read as follows:

(a) In the event of a conviction under section 5342 of this chapter, the cigarettes which were the subject of the violation shall automatically be forfeited to the State.

() The Department shall sell any cigarettes forfeited under this section to the affixing agent who submits the highest sealed bid therefor and shall deposit the proceeds therefrom in the general fund of the State.

Section 4. Chapter 53, Title 30, Delaware Code, is amended by striking § 5352 and inserting in lieu thereof a new § 5352 to read as follows:

Any vehicle used in the transporting of cigarettes in violation of this chapter shall be subject to the provisions of subchapter II, chapter 23 of Title 11.

Section 5. § 2322, Subchapter II, Chapter 23, Title 11, Delaware Code, is amended by inserting before the word "it" in line 6 the following: "or in the transporting of cigarettes in violation of Chapter 53 of Title 30,"

Section 6. § 2325, Subchapter H, Chapter 23, Title 11, Delaware Code, is amended by striking the period at the end of the first sentence and inserting in lieu thereof the following: ", or in the transporting of cigarettes in violation of chapter 53 of Title 30."