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(a) In addition to the penalties imposed under AS 43.05.220 , a 100-percent penalty will be imposed against
(1) a person who continues to operate a cigarette business or allows another unlicensed person to operate that cigarette business during the period that the license for the cigarette business is suspended or revoked; or
(2) a person who operates a cigarette business without first obtaining a license under 15 AAC 50.010.
(b) The provisions of AS 43.05.225 relating to the interest on delinquent taxes apply to the tax imposed under this chapter.
History: Eff. 2/27/83, Register 85
Authority: AS 43.05.080
AS 43.05.220 (a)
AS 43.50.100 (d)
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Last modified 7/05/2006