(a) [Repealed, § 45 ch 113 SLA 1980.]
(b) [Repealed, § 3 ch 166 SLA 1976.]
(c) [Repealed, § 45 ch 113 SLA 1980.]
(d) A person or licensee who is in control or possession of cigarettes contrary to this chapter or who offers to sell or dispose of cigarettes to others for the purpose of resale without being licensed to do so is considered to have possession of the cigarettes as a consumer and is personally liable for the cigarette taxes imposed by this chapter, plus a penalty of 100 percent.
(e) [Repealed, § 45 ch 113 SLA 1980.]