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person other than a licensed distributor or retailer during the | previous calendar month and additional information the assessor may | require. |
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| | Sec. 11. 36 MRSA §§4404-A, 4404-B and 4404-C are enacted to read: |
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| §4404-A.__Importation of tobacco products |
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| | 1.__Generally.__Except as provided in subsections 2 and 3, | only a person licensed pursuant to section 4402 may import | tobacco products into this State. |
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| | 2.__Manufacturers.__A manufacturer may transport tobacco | products into this State and may transport tobacco products from | place to place within this State in quantities greater than those | excepted in section 3 for the purpose of marketing and sales if | the sale or distribution of those tobacco products is accounted | for and the taxes are paid by a person licensed pursuant to | section 4402. |
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| | 3.__Exception for personal use.__A person who is not a | licensed distributor may transport tobacco products into this | State and may transport tobacco products from place to place | within this State for personal use in a quantity not greater than | 50 cigars or one pound of other tobacco product. |
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| | 4.__Evidence.__The possession by a person who is not licensed | pursuant to section 4402 of more than 50 cigars or one pound of | other tobacco product for which the tax imposed by this chapter | has not been paid is prima facie evidence of a violation of this | section. |
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| | 5.__Penalties.__The following penalties apply to violations of | this section. |
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| A.__A person who violates this section commits a Class E | crime. |
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| B.__A person who violates this section when the person has | one or more prior convictions for violation of this section | commits a Class D crime. Title 17-A, section 9-A governs the | use of prior convictions when determining a sentence. |
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| | Violation of this section by a person other than a retailer is | a strict liability crime as defined in Title 17-A, section 34, | subsection 4-A.__It is an affirmative defense to a prosecution | under this section that a retailer, alleged to have imported | tobacco products or caused tobacco products to be imported, | reasonably relied on licensing information annually mailed to the |
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