NY A10749

Requires retail dealers to post signs in conspicuous locations stating that cigarettes sold in New York City must bear valid tax stamps, with penalties up to $250 per day for non-compliance.

Increases penalties for unstamped/unlawfully stamped cigarettes, false tax stamps, and tax evasion, with enhanced civil and criminal penalties including Class E and Class D felony charges for possession or sale of large quantities.

Lowers the threshold for presumptive evidence of intent to sell unstamped cigarettes from 5,000 to 400 cigarettes and increases criminal penalties to trigger at 5,000 cigarettes (Class E felony) or 10,000 cigarettes (Class D felony).

Expands the definition of tobacco products and prohibits the commercial operation of cigarette rolling machines; increases penalties for selling flavored tobacco products and extends the violation lookback period from two to three years.

Authorizes seizure and forfeiture of flavored tobacco products and cigarette rolling machines, grants the Department of Finance enforcement authority alongside existing agencies, and establishes a new reporting requirement with penalties up to $2,500 for non-compliance.