SB 1321 - This act places restrictions on the sale of cigarettes which are subsequently mailed or shipped to the consumer.

The act requires the seller to obtain from the consumer, prior to shipping or mailing the cigarettes, certification of age and to provide the consumer with information clearly stating the age requirements for the purchase of cigarettes.

Additional provisions require the payment of the state cigarette tax by the person receiving the mail order cigarettes, a statement of mail order sales to be filed with the Division of Alcohol and Tobacco within the Department of Public Safety, and a signature of acceptance by the service that delivers the mail order cigarettes.

The act imposes a first time penalty for violation of the act of $1,000 or five times the value of delivery; any subsequent violation will be $10,000 or five times the retail value of the delivery. The failure to pay taxes will be five times the amount of the tax in question. The Attorney General, or a person holding a valid permit under 26 U.S.C. 5713, may bring action in the appropriate state court.
HENRY HERSCHEL