- (a) Any person who knowingly ships, transports, receives, possesses, sells, distributes, or purchases contraband cigarettes or contraband smokeless tobacco shall be fined not more than $100,000 or imprisoned not more than five years, or both.
- (b) Any person who knowingly violates any regulation contained in this part or makes any false statement or misrepresentation with respect to the information required to be recorded by this part shall be fined not more than $5,000 or imprisoned not more than three years, or both.
[45 FR 48612, July 21, 1980, as amended by ATF 2006R-1F, 91 FR 25133, May 8, 2026]