Sale of unstamped cigarettes prohibited. Penalty.

(2) Except as provided in subdivision (3) of this subsection, any person who knowingly violates any provision of subdivision (1) of this subsection shall be subject to the following penalties: (A) If the violation involves one thousand or fewer unstamped cigarettes, such person shall be fined not more than one thousand dollars or imprisoned for not more than one year, or both; (B) if the violation involves more than one thousand but fewer than twenty thousand unstamped cigarettes, such person shall be fined not more than one dollar per cigarette or imprisoned for not more than one year, or both; and (C) if the violation involves twenty thousand or more unstamped cigarettes, such person shall be fined not more than one dollar fifty cents per cigarette or imprisoned for not more than five years, or both. (3) Any licensed dealer who knowingly violates any provision of subdivision (1) of this subsection shall be fined three hundred fifty dollars, provided (A) the quantity of unstamped cigarettes in the possession of such dealer does not exceed one thousand cigarettes, and (B) it is such dealer's first violation of the provisions of this subsection. (b) Any person, whether or not previously convicted of a violation of any provision of this section, who wilfully attempts to evade the taxes imposed by this chapter or the payment thereof on twenty thousand or more cigarettes, shall be guilty of a class C felony. See Sec. 12-315 re authorization for sales of unstamped cigarettes among licensed distributors.