Current through the 2024 Regular Session.
Section 40-25-8.1 - Tobacco permit or transporters permit required(a) Each person, firm, corporation, club, or association that transports products required to be stamped as provided in Section 40-25-8, which are not stamped or on which tax has not been paid in accordance with Chapters 25 and 25A, upon the public highways, roads, or streets of this state is required to have an active tobacco permit or transporters permit under Chapter 25. Failure to obtain a permit prior to transporting the products is a violation of this section. A violation of this section may result in the products being declared contraband goods that may be seized without warrant by any law enforcement officer in this state. The contraband goods may be disposed of or destroyed by the law enforcement officer in accordance with this chapter. In addition, a vehicle used in the transportation of confiscated products may be subject to confiscation by the law enforcement officer and sold at public auction to the highest bidder after due advertisement pursuant to Chapter 13 of Title 32.(b) The owner or driver, or both, of a vehicle used in a violation of this section is guilty of a Class A misdemeanor unless the tobacco products being transported exceeds any of the following quantities: 25,000 cigars, 50,000 filtered cigars, 50,000 little cigars, 50,000 cigarettes, 25,000 cigar wraps, or 2,500 individual containers of loose or smokeless tobacco, in which case the owner or driver is guilty of a Class C felony. Any person convicted of a second or subsequent offense for a violation of this section is guilty of a Class C felony, regardless of the amount of tobacco products involved in the violation.(c) This section shall not apply to individuals transporting tobacco for personal consumption as provided in Section 40-25-25.Ala. Code § 40-25-8.1 (1975)
Added by Act 2022-352,§ 2, eff. 1/1/2023.