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Minnesota Criminal Justice Statute Service
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297F.20
Statute ID:
7126
Criminal penalties.
In Effect
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Function Details
History
Text
Details are only available for Penalty and Charging Statutes.
Statute Number:
297F.20
Enactment Date:
Jan 1, 1859
Effective Date:
Aug 1, 1997
Expiration Date:
Repealed?:
No
Summary Text:
Criminal penalties.
Statute ID:
7126
Created:
Apr 2, 2007 by mnjis.legal.analyst@state.mn.us
Updated:
Apr 2, 2007 by mnjis.legal.analyst@state.mn.us
Last Update Action:
Legal Analyst Comment:
Summary Text:
Criminal penalties.
Link to MN Statute Text:
https://www.revisor.leg.state.mn.us/stats/297F/20.html
Legislative Session:
0 - NA
Session Law Text?:
No
Statute text last updated on:
Apr 2, 2007
Subd. 3. (a) A person or consumer who files with the commissioner a return, report, or other document, or who maintains or provides invoices subject to review by the commissioner under this chapter, known by the person or consumer to be fraudulent or false concerning a material matter, is guilty of a felony. (b) A person or consumer who knowingly aids or assists in, or advises in the preparation or presentation of a return, report, invoice, or other document that is fraudulent or false concerning a material matter, whether or not the falsity or fraud is committed with the knowledge or consent of the person or consumer authorized or required to present the return, report, invoice, or other document, is guilty of a felony. Subd. 9. (a) No retailer or subjobber shall purchase cigarettes or tobacco products from any person who is not licensed under section 297F.03 as a licensed distributor or subjobber. (b) A retailer or subjobber who purchases from an unlicensed seller fewer than 5,000 cigarettes or up to $350 worth of tobacco products is guilty of a misdemeanor. (c) A retailer or subjobber who purchases from an unlicensed seller 5,000 or more, but fewer than 20,001 cigarettes or more than $350 but less than $1,400 worth of tobacco products is guilty of a gross misdemeanor. (d) A retailer or subjobber who purchases from an unlicensed seller more than 20,000 cigarettes or $1,400 or more worth of tobacco products is guilty of a felony. Subd. 6. (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. Subd. 8. A person selling cigarettes or tobacco products after the person's license has been revoked is guilty of a felony. Subd. 7. (a) A retailer doing business off of an Indian reservation who sells or offers to sell more than 200 but fewer than 5,000 cigarettes with Indian stamps is guilty of a misdemeanor. (b) A retailer doing business off of an Indian reservation who sells or offers to sell 5,000 or more, but fewer than 20,001 cigarettes with Indian stamps is guilty of a gross misdemeanor. (c) A retailer doing business off of an Indian reservation who sells or offers to sell more than 20,000 cigarettes with Indian stamps is guilty of a felony. Subd. 4. Any person who makes, alters, forges, or counterfeits a stamp, or who possesses an altered, forged, or counterfeit stamp is guilty of a felony. Subd. 2. (a) A person or consumer required to file a return, report, or other document with the commissioner, who knowingly, rather than accidentally, inadvertently, or negligently, fails to file it when required, is guilty of a gross misdemeanor. (b) A person or consumer required to pay or to collect and remit a tax under this chapter, who knowingly, rather than accidentally, inadvertently, or negligently, fails to file it when required, is guilty of a gross misdemeanor. Subdivision 1. (a) A person or consumer required to file a return, report, or other document with the commissioner who fails to do so is guilty of a misdemeanor. (b) A person or consumer required to pay or to collect and remit a tax under this chapter, who fails to do so when required, is guilty of a misdemeanor. Subd. 12. A violation of this chapter unless otherwise specified is a misdemeanor.
