Alaska Statutes.
Title 43. Revenue and Taxation
Chapter 50. Tobacco Taxes and Sales
Section 670. Unauthorized Transfer of Unaffixed Stamps.
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AS 43.50.670. Unauthorized Transfer of Unaffixed Stamps.

(a) A licensee may not sell, exchange, or otherwise transfer stamps not affixed to a package of cigarettes in accordance with this chapter to another person without the prior written approval of the department.

(b) After notice and opportunity for a hearing, the department may assess a civil fine of not less than $1,000 nor more than $10,000 for a violation of (a) of this section. The fine assessed is in addition to any other penalty available under the law.

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