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North Carolina · Through S.L. 2026-30

N.C. Gen. Stat. § 105-113.38C: Penalties.

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Where this section sits in the code
  1. Article 2A. Tobacco Products Tax.
  2. Part 3. Tax on Other Tobacco Products.

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. (2021-180, s. 42.9(g).)

Collected 2026-08-27T18:15:52Z. Source file · JSON

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