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Businesses that fail to timely renew their tobacco license wont be able to operate their tobacco-related activities until the Department issues them a new license, which requires a new application

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In its manual for implementing tobacco tax policy, the WHO recognises that an increase in tobacco excises may create an incentive to engage in tax avoidance and tax evasion activities by both manufacturers and individuals [42] and that high tax increases may provide financial incentives for smuggling [42]