CT HB05429

Increases penalties for cigarette tax violations, including raising the maximum civil penalty from $5,000 to $10,000 per violation and upgrading second or subsequent violations from class D felony to class C felony.

Enhances penalties for unlicensed cigarette and tobacco product sales, increasing fines from $500 to $1,000 and imprisonment from 3 to 6 months for first offenses, and raising fines for dealers operating without licenses up to 90 days after expiration from $90 to $350.

Creates graduated penalties for possessing unstamped cigarettes based on quantity: up to $1 per cigarette for 1,000-20,000 cigarettes and up to $1.50 per cigarette for 20,000 or more cigarettes, with imprisonment up to 5 years for the largest quantities.

Establishes a continuing education option for embalmers and funeral directors whose national board exam scores were invalidated, allowing them to complete 45 hours of continuing education by July 1, 2019 instead of retaking the exam, with at least 6 hours required in ethics.

Imposes tobacco products tax on cigars at 50% of wholesale sales price capped at 50 cents per cigar, and adds special provisions for cigars held at fulfillment service locations in the state.