Part 78 - Civil Penalties And Interest On Underpayments

Section 78.1 - Failure to file a return or to pay the tax
Section 78.2 - Repealed
Section 78.3 - Failure to pay the tax due to fraud
Section 78.4 - Penalties relating to unstamped or unlawfully stamped packages of cigarettes and unaffixed false, altered or counterfeit cigarette tax stamps, imprints or impressions
Section 78.5 - Interest on underpayments
Section 78.6 - Individuals and entities not subject to civil penalties or interest on underpayments
Section 78.7 - Certificate of the commissioner
Section 78.8 - Criminal penalties, seizures and forfeitures