{"data":{"id":"us-ct/conn.-gen.-stat.-12-314b","jurisdiction":"us-ct","citation":"Conn. Gen. Stat. § 12-314b","heading":"Penalty.","body":"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.","path":["TITLE 12. TAXATION","CHAPTER 214*. CIGARETTE TAXES","PART I. TAX ON CIGARETTES HELD FOR SALE"],"source_url":"https://www.cga.ct.gov/current/pub/chap_214.htm#sec_12-314b","current_through":"Revised to January 1, 2026 (2026 Supplement to the General Statutes of Connecticut, applied over the base revision of January 1, 2025)","vintage":"","retrieved_at":"2026-09-06T19:06:59Z","sha256":"8f17aca6a1947bae466306828dbf7d9692cea5a6067ad82d8b72de1c05103ac9","source_id":"us-ct","stale":false,"prev":"us-ct/conn.-gen.-stat.-12-314a","next":"us-ct/conn.-gen.-stat.-12-315"},"notice":"GroundRules: Original legal text. Not legal advice."}