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18 U.S.C. § 2342 — Unlawful acts

Federal law — U.S. Code and appendices · legal_authorities

18 U.S.C. § 2342 — Unlawful acts

**(a)** It shall be unlawful for any person knowingly to ship, transport, receive, possess, sell, distribute, or purchase contraband cigarettes or contraband smokeless tobacco. **(b)** It shall be unlawful for any person knowingly to make any false statement or representation with respect to the information required by this chapter to be kept in the records of any person who ships, sells, or distributes any quantity of cigarettes in excess of 10,000 in a single transaction.

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Source location: Title 18, Chapter 114, § 2342; chapter-114-trafficking-in-contraband-cigarettes-and-smokeless-tobacco.md

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Federal law — U.S. Code and appendices · legal_authorities

18 U.S.C. § 2341 — Definitions

As used in this chapter— (1) the term “cigarette” means— (A) any roll of tobacco wrapped in paper or in any substance not containing tobacco; and (B) any roll of tobacco wrapped in any substance containing tobacco which, because of its appearance, the type of tobacco used in the filler, or its packaging and labeling, is likely to be offered to, or purchased by, consumers as a cigarette described in subparagraph (A); (2) the term “contraband cigarettes” means a quantity in excess of 10,000 cigarettes, which bear no evidence of the payment of applicable State or local cigarette taxes in the State or locality where such cigarettes are found, if the State or local government requires a stamp, impression, or other indication to be placed on packages or other containers of cigarettes to evidence payment of cigarette taxes, and which are in the possession of any person other than— (A) a person holding a permit issued pursuant to chapter 52 of the Internal Revenue Code of 1986 as a manufacturer of tobacco products or as an export warehouse proprietor, or a person operating a customs bonded warehouse pursuant to section 311 or 555 of the Tariff Act of 1930 ([19 U.S.C. 1311](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title19-section1311&num=0&edition=prelim) or 1555) or an agent of such person; (B) a common or contract carrier transporting the cigarettes involved under a proper bill of lading or freight bill which states the quantity, source, and destination of such cigarettes; (C) a person— (i) who is licensed or otherwise authorized by the State where the cigarettes are found to account for and pay cigarette taxes imposed by such State; and (ii) who has complied with the accounting and payment requirements relating to such license or

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Federal law — U.S. Code and appendices · legal_authorities

18 U.S.C. § 2342 — Unlawful acts

Page 612 TITLE 18—CRIMES AND CRIMINAL PROCEDURE § 2342 2 So in original. The semicolon probably should be a period. such smokeless tobacco in connection with the performance of official duties; 2 (Added Pub. L. 95–575, § 1, Nov. 2, 1978, 92 Stat. 2463; amended Pub. L. 97–449, § 5(c), Jan. 12, 1983, 96 Stat. 2442; Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095; Pub. L. 107–296, title XI, § 1112(i)(1), Nov. 25, 2002, 116 Stat. 2277; Pub. L. 109–177, title I, § 121(a)(1), (b)(1), (6), Mar. 9, 2006, 120 Stat. 221, 222.) Editorial Notes REFERENCES IN TEXT Chapter 52 of the Internal Revenue Code of 1986, re- ferred to in pars. (2)(A) and (7)(A), is classified gen- erally to chapter 52 (§ 5701 et seq.) of Title 26, Internal Revenue Code. AMENDMENTS 2006—Par. (2). Pub. L. 109–177, § 121(b)(6), which di- rected amendment of par. (2) by substituting ‘‘State or local cigarette taxes in the State or locality where such cigarettes are found, if the State or local govern- ment’’ for ‘‘State cigarette taxes in the State where such cigarettes are found, if the State’’ in introductory provisions, was executed by making the substitution for ‘‘State cigarette taxes in the State where such ciga- rettes are found, if such State’’, to reflect the probable intent of Congress. Pub. L. 109–177, § 121(a)(1), substituted ‘‘10,000 ciga- rettes’’ for ‘‘60,000 cigarettes’’ in introductory provi- sions. Pars. (6), (7). Pub. L. 109–177, § 121(b)(1), added pars. (6) and (7). 2002—Par. (5). Pub. L. 107–296 added par. (5) and struck out former par. (5) which read as follows: ‘‘the term ‘Secretary’ means the Secretary of the Treasury.’’ 1986—Par. (2)(A). Pub. L. 99–514 substituted ‘‘Internal Revenue Code of 1986’’ for ‘‘Internal Revenue Code of 1954’’. 1983—Par. (3). Pub.

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