AS 43.50.100
Unlicensed possession or sale.
(a) to (c) Repealed.
(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(e) Repealed.