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Connecticut · Through Revised to January 1, 2026 (2026 Supplement to the General Statutes of Connecticut, applied over the base revision of January 1, 2025)

Conn. Gen. Stat. § 12-314b: Penalty.

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Where this section sits in the code
  1. TITLE 12. TAXATION
  2. CHAPTER 214*. CIGARETTE TAXES
  3. PART I. TAX ON CIGARETTES HELD FOR SALE

Any person who violates the provisions of subdivision (1) of subsection (a) of section 12-314 shall be fined not more than two hundred dollars for the first offense, not more than three hundred dollars for the second offense within twenty-four months of the first offense, and not more than five hundred dollars for the third or subsequent offense within twenty-four months of the first offense.

Collected 2026-09-06T19:06:59Z. Source file · JSON

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