Alabama § 45-49-249.57 - Duplicate Invoices for Imported Tobacco Products.

§ 45-49-249.57. Duplicate Invoices for Imported Tobacco Products.

Any retail dealer or semijobber of tobacco products enumerated and defined in this subpart purchasing or receiving the commodities from without the state, whether the same shall have been ordered or purchased through a wholesaler or jobber in this state, or by drop shipment or otherwise, which the state, county, city, and local tax has not already been paid at wholesale, shall within three days of receipt of such tobacco products, provide electronically, a true duplicate invoice of all such purchases or receipts to the Mobile County Tobacco Tax Collector, the invoice carrying the name of the person or firm from whom or through whom such purchases or shipments of the tobacco products so received, showing kinds and quantities. Any retail dealer or semijobber failing or refusing to furnish duplicate invoices, in both the manner and time allowed, may be subject to a county-imposed penalty of not less than one thousand dollars ($1,000) nor more than five thousand dollars ($5,000), to be multiplied by the sum of the current violation plus prior violations of this section. Tobacco products imported by retail dealers and semijobbers in which a true and duplicate invoice has not been received by the county are considered contraband and subject to confiscation as provided for by law.