§ 27-5. Dealer self-transport.

(a) Dealer liable absent certification.

If any dealer transports tobacco products into the City or causes tobacco products to be transported into the City, the dealer is liable for the payment of the tax imposed by this subtitle, together with all applicable interest and penalties, unless the dealer obtains from the supplier of the products a written certification that the supplier is liable for and is paying the tax.

(b) Form.

The certification must be in a form the Director approves.