Section 15.50.180. Penalties and interest.

	(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.  

Authorities

43.05.080;43.05.220;43.05.225;43.50.100;43.50.150

Notes

Authority

AS 43.05.080 AS 43.05.220(a) AS 43.05.225 AS 43.50.100(d) AS 43.50.150

History

Eff. 2/27/83, Register 85