The purpose of this regulation, 830 CMR 64C.34.1, is to describe the conditions under which the Commissioner may assess the civil penalties provided under M.G.L. c. 64C, §§ 34 and 35 against:
(a) Whoever, not being a licensed transportation company or a person specifically authorized by the Commissioner, whether by license or otherwise, holds for sale, offers for sale, sells, possesses with intent to sell, or otherwise disposes of cigarettes within the Commonwealth, unless each individual package containing said cigarettes has affixed thereto a Massachusetts cigarette excise stamp showing that said excise has been paid; or
(b) Whoever, not being a stamper or licensed transportation company or such other person as the Commissioner may specifically authorize, whether by license or otherwise, knowingly possesses, delivers or transports unstamped cigarettes in the Commonwealth.
The procedural requirements set out in M.G.L. c. 64C, § 8 will govern the criminal fines and penalties authorized under M.G.L. c. 64C, §§ 34 and 35.
The administrative notice and assessment provisions of 830 CMR 62C.26.1, as applicable, will apply to the civil penalties imposed under M.G.L. c. 64C, §§ 34 and 35.