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Minnesota Criminal Justice Statute Service
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297F.20.6(a)
Statute ID:
11745
Statute Function ID:
25718
Sales tax-Cigarettes-Unstamped/Untaxed <5,000/value up to $350
In Effect
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Function Details
History
Text
Penalty
Classifications
Offense Level:
Petty Misdemeanor (PM)
General Offense Code:
Other (9)
Offense Summary Code & Rank:
Crimes Against Govt (Y) (Rank 19)
Detailed Offense Code:
Taxes (921)
Offense Severity Level:
Function Text:
UCR Code
Description
Flags
Crime of Violence:
No
Targeted Misdemeanor:
No
Predatory Offender Registration Review:
No
Enhanceable:
No
Certify to DPS:
No
Report to DNR:
No
DPS Group:
No
Conditional Release:
No
Payable:
No
Petty Misdemeanor Only if Prosecutor Certifies:
Yes
Third Violation Indicator:
No
Qualified Domestic Violence Related:
No
Nonviolent Controlled Substance Offender Review:
No
Wildlife Restitution:
No
Statute Number:
297F.20.6(a)
Enactment Date:
May 23, 2003
Effective Date:
Jul 1, 2003
Expiration Date:
Repealed?:
No
Summary Text:
Sales tax-Cigarettes-Unstamped/Untaxed <5,000/value up to $350
Statute ID:
11745
Created:
Aug 15, 2007 by mnjis.legal.analyst@state.mn.us
Updated:
Aug 15, 2007 by mnjis.legal.analyst@state.mn.us
Last Update Action:
Corrected
Legal Analyst Comment:
Amended 2003 Chapter 127, Article 7, Sect 10 (Summary Texts will be changed to reflect amendment)
Summary Text:
Sales tax-Cigarettes-Unstamped/Untaxed <5,000/value up to $350
Link to MN Statute Text:
https://www.revisor.leg.state.mn.us/stats/297F/20.html
Legislative Session:
2003 - Regular
Session Law Text?:
No
Statute text last updated on:
Jan 23, 2015
(a) A person, other than a licensed distributor or a consumer, who possesses, receives, or transports fewer than 5,000 unstamped cigarettes, or up to $350 worth of untaxed tobacco products is guilty of a misdemeanor. (b) A person, other than a licensed distributor or a consumer, who possesses, receives, or transports 5,000 or more, but fewer than 20,001 unstamped cigarettes, or more than $350 but less than $1,400 worth of untaxed tobacco products is guilty of a gross misdemeanor. (c) A person, other than a licensed distributor or a consumer, who possesses, receives, or transports more than 20,000 unstamped cigarettes, or $1,400 or more worth of untaxed tobacco products is guilty of a felony. (d) For purposes of this subdivision, an individual in possession of more than 4,999 unstamped cigarettes, or more than $350 worth of untaxed tobacco products, is presumed not to be a consumer.
