People v. Nasir

662 N.W.2d 29 (2003)

Facts

Two Michigan State Police officers assigned to the State Police Tobacco Tax Unit conducted an administrative inspection of the Ridgeway Party Store. D, the store manager, was the only employee present. The officers determined that counterfeit tax stamps were affixed to a number of the tobacco products being sold. D requested that the jury be instructed as follows on the elements of the offense of possessing or using counterfeit cigarette tax stamps: 'The elements of the offense with which the defendant is charged are these: (1) possession of counterfeit stamps; or (2) use of counterfeit stamps; (3) knowledge on defendant's part that the stamps are counterfeit; (4) a specific intent on defendant's part to violate the Michigan Tobacco Tax Act.' The prosecution argued that the statute creates a strict-liability offense. The court agreed and instructed the jury that the prosecution had to prove beyond a reasonable doubt that defendant possessed or used a counterfeit stamp at the Ridgeway Party Store without the authorization of the Michigan Department of Treasury. D was convicted and appealed.