78:4 Consumer Reporting and Payment. –
I. A consumer who purchases, imports, receives, or otherwise acquires tobacco products from a person, other than a person licensed to sell tobacco products under RSA 178, without documentation to evidence tax paid under this chapter shall file, on or before the last day of the month following each month in which such tobacco products were acquired, a return. With the return the consumer shall remit payment of the tax imposed by this chapter at the rate provided in RSA 78:2 for the type of tobacco product purchased based on the cost of the product to the consumer. The return shall report the number and type of tobacco products purchased, imported, received, or otherwise acquired during the previous calendar month and any additional information the commissioner may require.
II. The commissioner shall adopt rules, pursuant to RSA 541-A, relative to the form of such return and the data, which it must contain for the correct computation of tobacco tax attributable to this state. The consumer shall sign the return subject to the pains and penalties of perjury.
III. Any consumer who fails to pay any amount owing to the purchase of tobacco products within the time required shall pay, in addition to the amount of tax due, interest as prescribed in RSA 21-J:28 and penalties as prescribed in RSA 21-J:33.
IV. Any consumer who fails to timely file a return when required shall pay a penalty as prescribed in RSA 21-J:31.