ORS 323.482: Offense of unlawful distribution of cigarettes; forfeiture; injunctive relief.
Edition: 2025 EditionEffective: 2026-01-01Last verified: 2026-09-07
(1) A person commits the crime of unlawful distribution of cigarettes if the person knowingly sells or distributes, possesses or transports for sale or distribution or imports for sale or distribution cigarettes that do not comply with ORS 323.005 to 323.482 or 323.850 to 323.862, the Federal Cigarette Labeling and Advertising Act (15 U.S.C. 1331 et seq.), 19 U.S.C. 1681a or section 5754 of the Internal Revenue Code, or implementing regulations of the federal laws listed in this subsection. (2) The offense of unlawful distribution of cigarettes is classified as follows: (a) If the number of cigarettes involved in the offense over a 90-day period totals 12,000 or less, the offense is a Class A misdemeanor. (b) If the number of cigarettes involved in the offense over a 90-day period totals more than 12,000 but 60,000 or less, the offense is a Class C felony classified as crime category 3 of the sentencing guidelines grid of the Oregon Criminal Justice Commission. (c) If the number of cigarettes involved in the offense over a 90-day period totals more than 60,000 but 120,000 or less, the offense is a Class C felony classified as crime category 5 of the sentencing guidelines grid of the Oregon Criminal Justice Commission. (d) If the number of cigarettes involved in the offense over a 90-day period totals more than 120,000, the offense is a Class B felony classified as crime category 7 of the sentencing guidelines grid of the Oregon Criminal Justice Commission. (3) Cigarettes sold, distributed, possessed, transported or imported in violation of subsection (1) of this section are contraband and subject to seizure and forfeiture. If seized and forfeited under this subsection, the cigarettes shall be destroyed. (4) In addition to any other sentence the court may impose upon a conviction under this section, the court may order the forfeiture of the instrumentalities used in violating this section and the proceeds resulting from a violation of this section. (5) A person who manufactures, distributes or sells cigarettes and who sustains a direct economic or commercial injury as a result of a violation of subsection (1) of this section may bring in good faith an action for appropriate injunctive relief. (6) The penalties set forth in this section are in addition to and not in lieu of any other applicable penalties or sanctions. [2001 c.696 §3; 2003 c.804 §30] TOBACCO PRODUCTS TAX
This rule cites
- ORS 323.005 — resolved
- 323.482 — resolved
- 323.850 — resolved
- 323.862 — resolved
Cited by
- ORS 131.602: Prohibited conduct for purposes of instrumentalities of crime.
- ORS 180.405: Definitions.
- ORS 323.005: Short title.
- ORS 323.010: Definitions for ORS 323.005 to 323.482.
- ORS 323.015: “Distribution,” “distributor” and “distributor engaged in business in this state” defined.
- ORS 323.030: Tax imposed; rate; exclusiveness; only one distribution taxed.
- ORS 323.031: Additional tax imposed; rate.
- ORS 323.035: Distributions by manufacturers to licensed distributors exempted.
- ORS 323.040: Sales to common carriers in interstate or foreign passenger service exempted; tax on carriers.
- ORS 323.050: Storage in bonded warehouses exempted.
- ORS 323.055: Sales to federal installations and veterans’ institutions exempted.
- ORS 323.060: Consumer exemption; payment of tax in certain cases.
- ORS 323.065: Claim for exemption.
- ORS 323.068: Prepayment of tax.
- ORS 323.075: Distributor to collect tax on certain sales.
- ORS 323.085: Presumptions regarding distribution and prepayment of tax.
- ORS 323.107: Wholesaler’s license.
- ORS 323.110: Security required for licensing; conditions of bond.
- ORS 323.120: Form of security.
- ORS 323.130: Issuance and display of license; circumstances for not issuing license; appeal.
- ORS 323.160: Tax stamps; rules.
- ORS 323.170: Payment for stamps; distributor compensation.
- ORS 323.190: Suspension of credit.
- ORS 323.230: Examination of records by department; supplemental reports; rules.
- ORS 323.235: Subpoenas; enforcement.
- ORS 323.240: Search warrants; seizure and forfeiture.
- ORS 323.245: Forfeiture of cigarettes and other objects; sale or redemption of other objects.
- ORS 323.250: Exchanges of information with other governmental units.
- ORS 323.255: Rewards for information.
- ORS 323.305: Determination of amounts unpaid.
- ORS 323.318: Refund when increase in cigarette tax is not continued.
- ORS 323.325: Limitation period on claim for refund.
- ORS 323.335: Date when payment or prepayment of tax is due.
- ORS 323.340: Reporting requirements for distributors.
- ORS 323.343: Report by persons with cigarette activity; forms.
- ORS 323.365: Extension of time for reports and payment of tax; interest.
- ORS 323.381: Failure to pay tax or timely file report.
- ORS 323.385: Jeopardy determinations.
- ORS 323.390: Collection of unsecured, unpaid tax after deficiency or jeopardy determination; collection charge; warrants.
- ORS 323.403: Application of other statutes.
- ORS 323.404: Disclosure and sharing of information between Department of Revenue and Oregon Health Authority.
- ORS 323.416: Appeals to Tax Court.
- ORS 323.420: Venue; department certificate as evidence.
- ORS 323.435: Actions by Attorney General; limitation on actions; authority.
- ORS 323.440: Department to enforce ORS 323.005 to 323.482; rules; personnel.
- ORS 323.455: Distribution of certain cigarette tax revenues.
- ORS 323.459: Disposition of further tax proceeds; payment of expenses for administration and enforcement.
- ORS 323.480: Civil and criminal penalties for violations of ORS 323.005 to 323.482; fine for preventing entry or examination; forfeiture; appeal.
- ORS 323.706: Requirements for persons accepting delivery sale purchase orders.
- ORS 323.715: Notice requirements for delivery sales.
- ORS 323.727: Penalties for violating ORS 323.700 to 323.730; seizure and forfeiture.
- OAR 150-323-0070: Denial of a Cigarette Distributor’s License
- OAR 150-323-0080: Notification of Proposed Suspension or Revocation of Cigarette Distributor or Wholesaler License; Appeal; Final Notification
- OAR 150-323-0120: Responsibility for Affixing of Tax Stamps
- OAR 150-323-0290: Civil Penalties for Violation of Cigarette Tax Provisions
- OAR 150-323-0300: Civil Penalties for Violation of Cigarette Tax Stamping Provisions
- OAR 213-017-0005: Crime Category 7
- OAR 213-017-0007: Crime Category 5
- OAR 213-017-0009: Crime Category 3
- OAR 837-035-0040: Definitions
Official source: https://www.oregonlegislature.gov/bills_laws/ors/ors323.html