N.C. Gen. Stat. § 105-113.38C: Penalties.
Where this section sits in the code
- Article 2A. Tobacco Products Tax.
- 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