{"data":{"id":"us-nh/rsa-78-21","jurisdiction":"us-nh","citation":"RSA 78:21","heading":"Administrative Penalties.","body":"I. Administrative penalties for violation of RSA 78:26 shall be in accordance with RSA 78:26, VII.\nII. In addition to, or in lieu of, a period of tobacco tax certificate suspension, the commissioner may assess an administrative fine against any wholesaler who satisfies RSA 78:2, III, who has sold tobacco product without indicia of tax paid, or against any retailer who has purchased tobacco products without indicia of tax paid, as follows:\n(a) First offense-$500.\n(b) Second offense-$1,500.\n(c) Third offense-$5,000.","path":["Title V: TAXATION","Chapter 78: TOBACCO TAX","Enforcement"],"source_url":"https://gc.nh.gov/rsa/html/V/78/78-21.htm","current_through":"2025 regular legislative session, or December 2025","vintage":"","retrieved_at":"2026-09-05T12:41:34Z","sha256":"905ef3c2a10c25286f6f7a7edcaba5aef05194106fe2c435af8cdc3be196de89","source_id":"us-nh","stale":false,"prev":"us-nh/rsa-78-20","next":"us-nh/rsa-78-22"},"notice":"GroundRules: Original legal text. Not legal advice."}