LOL...
They have been doing this for 2 or 3 years that I can remember.
I don't know if they (Spitzer et al) have actively persued anyone for NOT reporting or paying, but the question is there.
story of my life!!!
Spitzer and his ilk have probably made noise about it, but they don't do anything about it until it comes to cigarettes.
The main reason is exactly why smoker bans and smoker taxes get by with "overwhelming" support.....smokers will not get together and form a voting bloc. And small business owners take the attitude "it won't happen here".....