Connecticut General Statutes Title 12. Taxation § 12-330f. Tobacco products on which no tax has been paid.  Penalties

(a) Any person, other than a licensed distributor or a licensed unclassified importer, who knowingly manufactures, purchases, imports, receives or acquires any tobacco products upon which no tax has been paid in accordance with the provisions of this chapter, shall be fined not more than seven hundred fifty dollars or imprisoned for not more than three months, or both, for each offense.  Each day of any such unauthorized operation may be deemed a separate offense.

(b) No distributor or unclassified importer shall sell, offer for sale, display for sale or possess with intent to sell, any tobacco products upon which no tax has been paid in accordance with the provisions of this chapter, provided a licensed distributor or unclassified importer may keep on hand, at the location for which such distributor's or importer's license is issued, tobacco products upon which no such tax has been paid for a period not exceeding forty-one days.  Any tobacco products in the possession of a distributor or unclassified importer shall be presumed to have been held by such distributor or importer for more than forty-one days unless proof is shown to the contrary.  Any person who knowingly violates any provision of this subsection shall be fined not more than one thousand dollars or imprisoned not more than one year, or both.