CHAPTER 301
FORMERLY
HOUSE BILL NO. 313
AN ACT TO AMEND TITLE 30 OF THE DELAWARE CODE, RELATING TO TOBACCO PRODUCT TAX, TOBACCO PRODUCTS; PROVIDING ADDITIONAL REQUIREMENTS WITH RESPECT TO THE SALE OF CIGARETTES, AND PRESCRIBING PENALTIES.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF DELAWARE (Two-thirds of all members elected to each house thereof concurring therein):
Section 1. Amend Chapter 53 of Title 30 of the Delaware Code by adding a new section to read as follows:
“Section 5346. Prohibitions.
(a) No tobacco product tax stamp may be affixed to, or made upon, any package of cigarettes if:
(1) The package differs in any respect with the requirements of the Federal Cigarette Labeling and Advertising Act for the placement of labels, warnings, or any other information upon a package of cigarettes that is to be sold within the United States;
(2) The package is labeled “For Export Only,” “U.S. Tax Exempt,” “For Use Outside U.S.,” or similar wording indicating that the manufacturer did not intend that the product be sold in the United States;
(3) The package, or a package containing individually stamped packages, has been altered by adding or deleting the wording, labels, or warnings described in (1) or (2) of this subsection;
(4) The package has been imported into the United States after January 1, 2000, in violation of 26 U.S.C. § 5754; or
(5) The package in any way violates federal trademark or copyright laws.
(b) Any person who sells or holds for sale a cigarette package to which is affixed a tax stamp in violation of subsection (a) of this section shall be fined not more than $1,000, or imprisoned for not more than 1 year, or both, Each cigarette package sold or held for sale shall be a separate violation.
(c) Notwithstanding any other provision of law, the Secretary may revoke any license issued under this chapter to any person who sell or holds for sale a cigarette package to which is affixed a tobacco product tax stamp in violation of subsection (a) of this section.
(d) Notwithstanding any other provision of law, the Secretary may seize and destroy or sell to the manufacturer (only for export) packages that do not comply with subsection (a) of this section.
(e) Notwithstanding any other provision of law, a violation of subsection (a) of this section is a deceptive practice under the Uniform Deceptive Trade Practices Act. (Subchapter III, Chapter 25, Title 6, Delaware Code).
Section 2. If any provision of this Act or the application thereof to any person or circumstance is held invalid, such invalidity shall not affect other provisions or applications of the Act which can be given effect without the invalid provision or application, and to that end the provisions of this Act are declared to be severable.