(a) Civil penalty
Any person who violates a provision of section 1681a of this title shall, in addition to the tax and any other penalty provided by law, be liable for a civil penalty for each violation equal to the greater of $1,000 or 5 times the amount of the tax imposed by chapter 52 of the Internal Revenue Code of 1986 on all cigarettes or smokeless tobacco products that are the subject of such violation.
(b) Forfeitures
Any tobacco product, cigarette papers, or tube, or any smokeless tobacco product, that was imported into the United States or is sought to be imported into the United States in violation of, or without meeting the requirements of, section 1681a of this title shall be forfeited to the United States, or to any State in which such tobacco product, cigarette papers, or tube is found. Notwithstanding any other provision of law, any product forfeited to the United States, or to any State, pursuant to this subtitle shall be destroyed.
References in Text
Chapter 52 of the Internal Revenue Code of 1986, referred to in subsec. (a), is classified to section 5701 et seq. of Title 26, Internal Revenue Code.
Codification
Another section 803 of act June 17, 1930, is classified to section 1683a of this title.
Amendments
2006—Subsec. (a). Pub. L. 109–432, §401(e)(1), inserted "or smokeless tobacco products" after "cigarettes".
Subsec. (b). Pub. L. 109–432, §401(d), (e)(3), in first sentence, inserted ", or any smokeless tobacco product," before "that was imported" and ", or to any State in which such tobacco product, cigarette papers, or tube is found" before period at end and, in second sentence, inserted ", or to any State," after "United States".
Effective Date of 2006 Amendment
Amendment by Pub. L. 109–432 applicable with respect to goods entered, or withdrawn from warehouse for consumption, on or after the 15th day after Dec. 20, 2006, see section 401(g) of Pub. L. 109–432, set out as a note under section 1681 of this title.
Effective Date
Section effective 30 days after Nov. 9, 2000, see section 4004(b) of Pub. L. 106–476, set out as a note under section 1681 of this title.
Tried the LawStack mobile app?
Join thousands and try LawStack mobile for FREE today.
- Carry the law offline, wherever you go.
- Download CFR, USC, rules, and state law to your mobile device.
