CRIMES INVOLVING FRAUD
Each person accepting a purchase order for a delivery sale shall collect and remit to the Board all cigarette taxes imposed by the Commonwealth.
- A first violation of this code section is punishable by a civil penalty of up to $1,000. A subsequent violation is punishable by a civil penalty of no more than $10,000.
Any person who knowingly, with the intent to defraud, mislead, or deceive,
- makes a statement regarding registration and reporting of cigarette sales
- which is false
- is guilty of commercial misrepresentation.
- Each filed statement containing one or more false statements constitutes a separate offense.
Commercial misrepresentation is a Class 6 felony, punishable by up to five years in prison and a $2,500 fine, either or both.