[Code of Federal Regulations] [Title 7, Volume 7] [Revised as of January 1, 2002] From the U.S. Government Printing Office via GPO Access [CITE: 7CFR723.309] [Page 148] TITLE 7--AGRICULTURE CHAPTER VII--FARM SERVICE AGENCY, DEPARTMENT OF AGRICULTURE PART 723--TOBACCO--Table of Contents Subpart C--Tobacco Subject to Quota, Exemptions From Quotas, Marketing Cards, and General Penalty Provisions Sec. 723.309 Persons to pay penalty. Subject to any additional requirements or provisions for remittances which are contained in Sec. 723.409 of this part, the persons to pay the penalty due on any marketing of tobacco subject to penalty shall be determined as follows: (a) Auction sale. The penalty due on marketings by a producer or dealer through an auction sale shall be paid by the warehouse operator who may deduct an amount equivalent to the penalty from the price paid to the producer or dealer. (b) Nonauction sale. The penalty due on tobacco acquired directly from a producer or dealer, other than at an auction sale, shall be paid by the person acquiring the tobacco who may deduct an amount equivalent to the penalty from the price paid to the producer or dealer in the case of a sale. (c) Marketing outside the United States. The penalty due on marketings by a producer or dealer directly to any person outside the United States shall be paid by the producer or dealer making the sale. [55 FR 39914, Oct. 1, 1990, as amended at 63 FR 11582, Mar. 10, 1998]