1. (a) How recently the licensee purchased the business or began operations and acquired inventory of cigarettes and/or tobacco.
2. (b) The amount of cigarettes without tax stamps and with counterfeit tax stamps in relation to the size of the licensee's overall inventory.
3. (c) The size of the licensee's cigarette and/or tobacco product business.
4. (d) The retail value of any cigarettes or tobacco products seized.
5. (e) An absence of prior seizures.

Factors including, but not limited to, the following may be considered for purposes of determining whether mitigating circumstances exist pursuant to Regulations 4603, 4604 and 4605:

Note: Authority cited: Section 22971.2, Business and Professions Code. Reference: Sections 22974.7, 22978.7 and 22979.7, Business and Professions Code.

History

1. New section filed 3-22-2007; operative 4-21-2007 (Register 2007, No. 12).