Collapse to view only § 5762. Criminal penalties
§ 5761. Civil penalties
(a) Omitting things required or doing things forbidden
(b) Failure to pay tax
(c) Sale of tobacco products and cigarette papers and tubes for export
Except as provided in subsections (b) and (d) of section 5704—
(1) every person who sells, relands, or receives within the jurisdiction of the United States any tobacco products or cigarette papers or tubes which have been labeled or shipped for exportation under this chapter,
(2) every person who sells or receives such relanded tobacco products or cigarette papers or tubes, and
(3) every person who aids or abets in such selling, relanding, or receiving,
shall, in addition to the tax and any other penalty provided in this title, be liable for a penalty equal to the greater of $1,000 or 5 times the amount of the tax imposed by this chapter. All tobacco products and cigarette papers and tubes relanded within the jurisdiction of the United States shall be forfeited to the United States and destroyed. All vessels, vehicles, and aircraft used in such relanding or in removing such products, papers, and tubes from the place where relanded, shall be forfeited to the United States. This subsection and section 5754 shall not apply to any person who relands or receives tobacco products in the quantity allowed entry free of tax and duty under subchapter IV of chapter 98 of the Harmonized Tariff Schedule of the United States. No quantity of tobacco products other than the quantity referred to in the preceding sentence may be relanded or received as a personal use quantity.
(d) Personal use quantities
(1) In general
(2) Exception for personal use quantity
(3) Special rule for delivery sales
(A) In general
(B) Delivery sale
For purposes of subparagraph (A), the term “delivery sale” means any sale of a tobacco product to a consumer if—
(i) the consumer submits the order for such sale by means of a telephone or other method of voice transmission, the mail, or the Internet or other online service, or the seller is otherwise not in the physical presence of the buyer when the request for purchase or order is made, or
(ii) the tobacco product is delivered by use of a common carrier, private delivery service, or the mail, or the seller is not in the physical presence of the buyer when the buyer obtains personal possession of the tobacco product.
(e) Applicability of section 6665
(f) Cross references
(Aug. 16, 1954, ch. 736, 68A Stat. 717; Pub. L. 85–859, title II, § 202, Sept. 2, 1958, 72 Stat. 1425; Pub. L. 97–34, title VII, §§ 722(a)(3), 724(b)(5), Aug. 13, 1981, 95 Stat. 342, 345; Pub. L. 97–448, title I, § 107(b), Jan. 12, 1983, 96 Stat. 2391; Pub. L. 98–369, div. A, title VII, § 714(h)(2), July 18, 1984, 98 Stat. 962; Pub. L. 101–239, title VII, § 7721(c)(4), (5), Dec. 19, 1989, 103 Stat. 2399; Pub. L. 105–33, title IX, § 9302(h)(1)(B)–(D), Aug. 5, 1997, 111 Stat. 673; Pub. L. 106–476, title IV, §§ 4002(c), 4003(a), Nov. 9, 2000, 114 Stat. 2177; Pub. L. 106–554, § 1(a)(7) [title III, § 315(a)(3)], Dec. 21, 2000, 114 Stat. 2763, 2763A–644; Pub. L. 109–432, div. C, title IV, § 401(f)(1), (2)(A), Dec. 20, 2006, 120 Stat. 3049, 3050.)
§ 5762. Criminal penalties
(a) Fraudulent offenses
Whoever, with intent to defraud the United States—
(1) Engaging in business unlawfully
(2) Failing to furnish information or furnishing false information
(3) Refusing to pay or evading tax
(4) Removing tobacco products or cigarette papers or tubes unlawfully
(5) Purchasing, receiving, possessing, or selling tobacco products or cigarette papers or tubes unlawfully
(6) Destroying, obliterating, or detaching marks, labels, or notices before packages are emptied
shall, for each such offense, be fined not more than $10,000, or imprisoned not more than 5 years, or both.
(b) Other offenses
(Aug. 16, 1954, ch. 736, 68A Stat. 717; Pub. L. 85–859, title II, § 202, Sept. 2, 1958, 72 Stat. 1425; Pub. L. 89–44, title V, § 502(b)(12), June 21, 1965, 79 Stat. 152; Pub. L. 94–455, title XIX, § 1905(b)(7)(B)(ii), Oct. 4, 1976, 90 Stat. 1823; Pub. L. 105–33, title IX, § 9302(h)(2)(A), Aug. 5, 1997, 111 Stat. 674.)
§ 5763. Forfeitures
(a) Tobacco products and cigarette papers and tubes unlawfully possessed
(1) Tobacco products and cigarette papers and tubes possessed with intent to defraud
(2) Tobacco products and cigarette papers and tubes not property packaged
(b) Personal property of qualified manufacturers, qualified importers, and export warehouse proprietors, acting with intent to defraud
(c) Real and personal property of illicit operators
(d) General
(Aug. 16, 1954, ch. 736, 68A Stat. 718; Pub. L. 85–859, title II, § 202, Sept. 2, 1958, 72 Stat. 1426; Pub. L. 89–44, title V, § 502(b)(13), June 21, 1965, 79 Stat. 152; Pub. L. 94–455, title XIX, § 1905(b)(7)(C), Oct. 4, 1976, 90 Stat. 1823; Pub. L. 105–33, title IX, § 9302(h)(2)(A), (B), Aug. 5, 1997, 111 Stat. 674.)