{"data":{"id":"us-ks/k.s.a.-79-3396","jurisdiction":"us-ks","citation":"K.S.A. 79-3396","heading":"Failure to file; penalty.","body":"(a) In addition to or in lieu of any other civil or criminal penalty provided by law, the director, upon a finding that a licensee has violated the provisions of subsection (u), (v) or (w) of K.S.A. 79-3321, and amendments thereto, or has failed to comply with the provisions of K.S.A. 79-3395, and amendments thereto, or any rule and regulation adopted pursuant thereto, may revoke or suspend the license of any licensee in the manner provided by K.S.A. 79-3309, and amendments thereto; the director also may impose a civil fine in an amount not to exceed the greater of 500% of the retail value of the cigarettes involved or $5,000. Such fine shall be imposed in the manner provided by K.S.A. 79-3391, and amendments thereto.\n(b) Any cigarettes that are acquired, held, owned, possessed, transported, imported, sold or distributed in this state in violation of subsection (u), (v) or (w) of K.S.A. 79-3321, and amendments thereto, or has failed to comply with the provisions of K.S.A. 79-3395, and amendments thereto, shall be deemed contraband under K.S.A. 79-3323, and amendments thereto, and shall be subject to seizure and forfeiture as provided therein and in K.S.A. 79-3324a, and amendments thereto. All such cigarettes seized and forfeited shall be destroyed. Such cigarettes shall be deemed contraband whether the violation of this act is knowing or otherwise.","path":["Chapter 79.—TAXATION","Article 33.—CIGARETTES AND TOBACCO PRODUCTS"],"source_url":"https://www.ksrevisor.gov/statutes/chapters/ch79/079_033_0096.html","current_through":"2025 legislative session","vintage":"","retrieved_at":"2026-09-04T15:15:17Z","sha256":"59f9c83efc21964efe14df9f2f28e10bd8a46b33b87d0fe017e36e370edae7fd","source_id":"us-ks","stale":false,"prev":"us-ks/k.s.a.-79-3395","next":"us-ks/k.s.a.-79-3397"},"notice":"GroundRules: Original legal text. Not legal advice."}