§ 67-4-1033. Required notice to prospective purchaser, lessor or user of cigarette rolling machine.

TN Code § 67-4-1033 (2019) (N/A)
Copy with citation
Copy as parenthetical citation

(a) Prior to October 1, 2013, it is an offense for any person selling, leasing, or otherwise providing for use a cigarette rolling machine to fail to provide notice prior to the sale of the machine to the prospective purchaser, lessor, or user of such machine on a separate, written disclosure form the current status of the federal excise tax rate on tobacco products, including, but not limited to, pipe tobacco, and that, on and after October 1, 2013, pursuant to chapter 1066 of the Public Acts of 2012:

(1) The products produced by the machine:

(A) Will be cigarettes for the purposes of this part; and

(B) Will be taxed as provided in chapter 1066 of the Public Acts of 2012; and

(2) Only tobacco included on the directory established pursuant to § 67-4-2602 will be permitted to be used in such machine.

(b) The department shall require an applicant for a cigarette rolling machine operator license under § 67-4-1015(c)(1) to disclose whether the applicant received the notice required by subsection (a).

(c) A violation of subsection (a) is a Class A misdemeanor punishable by a fine only. Each failure to provide notice shall constitute a separate violation.