Chapter 40: Crimes and Other offenses: Seizures and Forfeitures

Definitions.

Tax fraud acts.

City criminal tax fraud in the fifth degree.

City criminal tax fraud in the fourth degree.

City criminal tax fraud in the third degree.

City criminal tax fraud in the second degree.

City criminal tax fraud in the first degree.

Aggregation.

Non-preemption; penal law anticipatory offenses and accessorial liability apply.

Failure to obey subpoenas; false testimony.

Failure to file bond.

Cigarette tax.

Tobacco products tax

Tax on coin-operated amusement devices.

Tax on commercial motor vehicles and motor vehicles for transportation of passengers.

Tax on owners of motor vehicles.

Hotel room occupancy tax.

Violation of secrecy provisions.

Other offenses.

Jurisdiction.

Disposition of fines.

Seizure and forfeiture of cigarettes.

Filing of documents.

Authority to seal premises.

Seizure and forfeiture of taxed and lawfully stamped cigarettes sold or possessed by unlicensed retail or wholesale dealers, flavored tobacco products, flavored electronic cigarettes and flavored e-liquid.

Seizure and forfeiture of untaxed tobacco products.

Seizure and forfeiture of taxed tobacco products sold or possessed by unlicensed retail or wholesale dealers other than flavored tobacco products subject to seizure under section 11-4024.