N.J.A.C. 18:5-12.2 - Third Degree Crimes

(a) The following crimes are considered third degree crimes for purposes of the Act:

1. The forging or counterfeiting cigarette revenue tax stamps;

2. The securing or possessing any counterfeit stamping device;

3. The possession of 20,000 or more counterfeit stamped cigarettes by any person; or

4. The sale of cigarettes to which the stamp required by the Act has not been affixed.