(a) For purposes of this section, “applicable returns” means the following returns or reports relating to cigarettes that are filed or required to be filed with the Alcohol and Tobacco Tax and Trade Bureau of the United States Department of Treasury (TTB), the federal Department of Homeland Security, and the United States Customs and Border Patrol (CBP) after the effective date of the act adding this section:

1. (1) Alcohol and Tobacco Tax and Trade Bureau Form 5000.24.
2. (2) Alcohol and Tobacco Tax and Trade Bureau Form 5210.5.
3. (3) Alcohol and Tobacco Tax and Trade Bureau Form 5220.6.
4. (4) United States Customs and Border Protection Form 7501.
5. (5) Any successor returns or reports intended to replace the forms specified in paragraphs (1) to (4), inclusive.

(b) As a condition of selling cigarettes in the state, every tobacco product manufacturer, as defined in subdivision (a) of Section 30165.1, whose cigarettes are to be sold in the state whether directly or through a distributor, importer, retailer, or similar intermediary or intermediaries shall, at the election of tobacco product manufacturer, either:

1. (1) Submit to the Attorney General a true and correct copy of each and every applicable return of the tobacco product manufacturer.
2. (2) Submit to the United States Treasury a request or consent under Internal Revenue Code Section 6103(c) authorizing the Alcohol and Tobacco Tax and Trade Bureau to disclose the applicable returns of manufacturer to the Attorney General.

(c) A foreign tobacco product manufacturer whose cigarettes are imported into the United States by an importer or importers shall submit, or shall cause each of its importers to submit, to the Attorney General and the board both of the following:

1. (1) Each and every applicable return, form, or report filed with TTB and CBP that includes any information about cigarettes of that foreign tobacco product manufacturer imported into the United States.
2. (2) A report of the sales of each brand family in this state in the form and manner specified by the Attorney General or the board.

(h)

1. (1) Any tobacco manufacturer or importer that intentionally provides any applicable return containing materially false information shall be liable for a civil penalty in an amount not to exceed the greater of either of the following:

   1. (A) Five times the retail value of the cigarettes or tobacco products defined as cigarettes under this section and about which false information was provided.
   2. (B) Five thousand dollars ($5,000).
2. (2) The provisions of each applicable return containing one or more false statements shall constitute a separate offense.