| C. A distributor that sells at wholesale or retail, offers | for sale at wholesale or retail or possesses with intent to | sell at wholesale or retail any tobacco product without | holding a distributor's license issued by the assessor | pursuant to this section commits a civil violation for which | a fine of not less than $250 and not more than $500 must be | adjudged. |
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| D.__A distributor that violates paragraph C after having | been previously adjudicated as violating paragraph C commits | a civil violation for which a fine of not less than $500 and | not more than $1,000 must be adjudged for each subsequent | violation. |
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| | 5.__Revocation or suspension.__The assessor may revoke or | suspend the license of any distributor for failure to comply with | any provision of this chapter or if the person no longer imports | or sells tobacco products. A person aggrieved by a revocation or | suspension may petition the assessor for a hearing as provided in | section 151. |
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| | 6.__License directory maintained.__The assessor shall maintain | a directory of distributors licensed pursuant to this chapter.__ | The assessor shall update the directory as necessary, but not | less than annually.__Notwithstanding the provisions of section | 191, the list must be available to the public and must be posted | on a publicly accessible website maintained by the assessor.__The | directory must be mailed annually to all retailers at or near the | time of renewal of a retail tobacco license issued under Title | 22, section 1551-A. |
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| | 7.__Notification.__A licensed distributor that does not renew | or maintain a license, or that has its license suspended or | revoked, shall inform in writing all its accounts in this State | that it no longer holds a valid license under this section. The | licensed distributor shall inform its accounts in this State | within 10 business days of the event giving rise to such notice.__ | Notwithstanding the provisions of section 191, the assessor may | publish the names of distributors that have not renewed or | maintained a license or that have had a license suspended or | revoked. |
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| | Sec. 8. 36 MRSA §4403, sub-§§1 and 2, as amended by PL 2005, c. 457, | Pt. AA, §6 and affected by §8, are further amended to read: |
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| | 1. Smokeless tobacco. A tax is imposed on all smokeless | tobacco, including chewing tobacco and snuff, at the rate of 78% | of the wholesale sales price beginning October 1, 2005. |
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