Section 217-A - Sales at less than cost(a) It shall be unlawful: (1) For any dealer, with intent to injure competitors or destroy or substantially lessen competition or with intent to avoid the collection or paying over of such taxes as may be required by law, to advertise, offer to sell or sell cigarettes at less than cost of such cigarette dealer.(2) For any wholesaler: (i) to induce or attempt to induce or to procure or attempt to procure the purchase of cigarettes or to accept cigarettes at a price less than the cost of the cigarette dealer from whom the purchase or acceptance of cigarettes was made; or(ii) to induce or attempt to induce or to procure or attempt to procure or to accept any unauthorized rebate or concession of any kind or nature whatsoever, other than a rebate or concession authorized by the department, in connection with the purchase of cigarettes.(3) For any retail dealer:(i) to induce or attempt to induce or to procure or attempt to procure the purchase of cigarettes or to accept cigarettes at a price less than the cost to the cigarette dealer from whom the purchase or acceptance of cigarettes was made; or(ii) to induce or attempt to induce or to procure or attempt to procure or to accept any unauthorized rebate or concession of any kind or nature whatsoever, other than a rebate or concession authorized by the department, in connection with the purchase of cigarettes.(b) Evidence of advertisement offering to sell or sale of cigarettes by any cigarette dealer at less than cost to the dealer or evidence of any offer of a rebate in price or giving of a rebate in price or an offer of a concession or the giving of a concession of any kind or nature whatsoever in connection with the sale of cigarettes or the inducing or attempt to induce or to the procuring or the attempt to procure the purchase of cigarettes at a price less than cost of the cigarette stamping agent, wholesaler or retail dealer shall be prima facie evidence of intent to injure competitors and to destroy or substantially lessen competition or of intent to avoid the collection or paying over of such taxes as may be required by law. Evidence of a final selling cost which is not the invoice cost or an invoice which does not include allowable discounts, rebates, allowances or free or discounted merchandise relating to or in conjunction with the sale of cigarettes when used by the cigarette stamping agent, wholesaler or retailer shall be prima facie evidence of violation of this article.1929, April 9, P.L. 343, No. 176, art. II-A, § 217-A, added 1993, July 2, P.L. 250, No. 46, § 1, imd. effective.