COMPILED CODE - Iowa Legislature - State of Iowa

72
§§ 913-al3-913-al4. CIGARETTES. Tit. V, Ch. 7-A.
SEC. 913-al3. State stamp tax—size of packages—violationspenalties.
1 There is hereby levied and assessed and shall be collected and paid
2 to the treasurer of state upon all cigarettes and cigarette papers or
3 wrappers and tubes sold in Iowa to consumers, the following taxes, to
4 be paid prior to or at the time of sale and delivery to the consumer :
5 Class A. On cigarettes weighing not more than three pounds per
6 thousand, one mill on each such cigarette.
7 Class B. On cigarettes weighing more than three pounds per
8 thousand, two mills on each such cigarette.
9 Class C. On cigarette papers or wrappers or any papers made
10 or prepared for the purpose of making cigarettes, made up in pack-
11 ages, books or sets; on each such package, book, or set containing
12 more than twenty-five but not more than fifty papers, one-half cent ;
13 containing more than fifty papers but not more than one hundred
14 papers, one cent ; containing more than one hundred papers, one-half
15 cent for each fifty papers or fractional part thereof.
16 Class D. On tubes, one cent for each fifty tubes or fractional
17 part thereof.
18 All cigarettes sold in this state under the provisions of this chap-
19 ter shall be put up in packages containing five, eight, ten, twelve, fif-
20 teen, sixteen, twenty, twenty-four, forty, fifty, eighty or one hundred
21 cigarettes each. Before being delivered to the consumer each package
22 of cigarettes and each package, book, or set of papers or of tubes,
23 shall have securely affixed thereto a suitable stamp denoting the tax
24 thereon, and said stamp shall be properly canceled prior to such sale
25 or removal for consumption, under such regulations as the treasurer
26 of state shall prescribe.
27 For any violation of any of the foregoing provisions of this sec-
28 tion, the offender, upon conviction thereof, shall be fined not less thani
29 one hundred dollars nor more than three hundred dollars and costs of
30 prosecution, and be committed to the county jail until such fine is
31 paid, but not exceeding six months ; and all cigarettes, cigarette papers
32 or wrappers, and papers made or prepared for the purpose of making
33 cigarettes in his possession or in his place shall be confiscated and
34 forfeited to the state..
35 It shall be unlawful for any person not authorized hereby, with
36 intent to defraud the state» to make, alter, forge, or counterfeit any
37 license or stamp provided for in this chapter or to have in possession
38 any forged, counterfeited, spurious or altered license or stamp, know-
39 ing the same to be forged, counterfeited, spurious, or altered, and
40 whoever is found guilty of any violation of this provision shall be
41 fined not more than one thousand dollars and be imprisoned in the
42 state penitentiary not more than three years.
[39 G. A., ch. 203, § 13.]
SEC. 913-al4. Preparation of stamps—delivery to treasurer—
sale—unused stamps.
1 The auditor of state shall prepare and have suitable stamps for
2 use on each kind of package described in the preceding section. Upon
3 requisition from the treasurer of state the auditor of state shall
4 deliver to his order the stamps designated in such requisition and shall
5 charge the treasurer of state with the stamps thus delivered, and shall