If any person who is not a regularly licensed dealer in tobacco products or a permitted interstate warehouser has in his or her possession more than 30 packages of unstamped cigarettes or heated tobacco products or more than one box of untaxed cigars within the state, it shall be presumed that the possession is for the purpose of evading the payment of the taxes due.

(Acts 1945, No. 368, p. 593, §2; Act 2025-448, §1; Act 2026-50, §1.)