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15 U.S.C. § 377 — Penalties
Federal law — U.S. Code and appendices · legal_authorities
**(a) Criminal penalties**
(1) **In general** — Except as provided in paragraph (2), whoever knowingly violates this chapter shall be imprisoned for not more than 3 years, fined under title 18, or both.
(2) **Exceptions**
(A) *Governments* — Paragraph (1) shall not apply to a State, local, or tribal government.
(B) *Delivery violations* — A common carrier or independent delivery service, or employee of a common carrier or independent delivery service, shall be subject to criminal penalties under paragraph (1) for a violation of [section 376a(e) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title15-section376a/e&num=0&edition=prelim) only if the violation is committed knowingly—
(i) as consideration for the receipt of, or as consideration for a promise or agreement to pay, anything of pecuniary value; or
(ii) for the purpose of assisting a delivery seller to violate, or otherwise evading compliance with, [section 376a of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title15-section376a&num=0&edition=prelim).
**(b) Civil penalties**
(1) **In general** — Except as provided in paragraph (3), whoever violates this chapter shall be subject to a civil penalty in an amount not to exceed—
(A) in the case of a delivery seller, the greater of—
(i) $5,000 in the case of the first violation, or $10,000 for any other violation; or
(ii) for any violation, 2 percent of the gross sales of cigarettes or smokeless tobacco of the delivery seller during the 1-year period ending on the date of the violation.
(B) in the case of a common carrier or other delivery service, $2,500 in the case of a first violation, or $5,000 for any violation within 1 year of a prior violation.
(2) **Relation to other pe
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Source location: Title 15, Chapter 10A, § 377; chapter-10a-collection-of-state-cigarette-taxes.md
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**(a) Criminal penalties**
(1) **In general** — Except as provided in paragraph (2), whoever knowingly violates this chapter shall be imprisoned for not more than 3 years, fined under title 18, or both.
(2) **Exceptions**
(A) *Governments* — Paragraph (1) shall not apply to a State, local, or tribal government.
(B) *Delivery violations* — A common carrier or independent delivery service, or employee of a common carrier or independent delivery service, shall be subject to criminal penalties under paragraph (1) for a violation of [section 376a(e) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title15-section376a/e&num=0&edition=prelim) only if the violation is committed knowingly—
(i) as consideration for the receipt of, or as consideration for a promise or agreement to pay, anything of pecuniary value; or
(ii) for the purpose of assisting a delivery seller to violate, or otherwise evading compliance with, [section 376a of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title15-section376a&num=0&edition=prelim).
**(b) Civil penalties**
(1) **In general** — Except as provided in paragraph (3), whoever violates this chapter shall be subject to a civil penalty in an amount not to exceed—
(A) in the case of a delivery seller, the greater of—
(i) $5,000 in the case of the first violation, or $10,000 for any other violation; or
(ii) for any violation, 2 percent of the gross sales of cigarettes or smokeless tobacco of the delivery seller during the 1-year period ending on the date of the violation.
(B) in the case of a common carrier or other delivery service, $2,500 in the case of a first violation, or $5,000 for any violation within 1 year of a prior violation.
(2) **Relation to other penalties** — A civil penalty imposed under paragraph (1) for a violation of this chapter shall be imposed in addition to any criminal penalty under subsection (a) and any other damages, equitable relief, or injunctive relief awarded by the court, including the payment of any unpaid taxes to the appropriate Federal, State, local, or tribal governments.
(3) **Exceptions**
(A) *Delivery violations* — An employee of a common carrier or independent delivery service shall be subject to civil penalties under paragraph (1) for a violation of [section 376a(e) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title15-section376a/e&num=0&edition=prelim) only if the violation is committed intentionally—
(i) as consideration for the receipt of, or as consideration for a promise or agreement to pay, anything of pecuniary value; or
(ii) for the purpose of assisting a delivery seller to violate, or otherwise evading compliance with, [section 376a of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title15-section376a&num=0&edition=prelim).
(B) *Other limitations* — No common carrier or independent delivery service shall be subject to civil penalties under paragraph (1) for a violation of [section 376a(e) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title15-section376a/e&num=0&edition=prelim) if—
(i) the common carrier or independent delivery service has implemented and enforces effective policies and practices for complying with that section; or
(ii) the violation consists of an employee of the common carrier or independent delivery service who physically receives and processes orders, picks up packages, processes packages, or makes deliveries, taking actions that are outside the scope of employment of the employee, or that violate the implemented and enforced policies of the common carrier or independent delivery service described in clause (i).
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Federal law — U.S. Code and appendices · legal_authorities
As used in this chapter, the following definitions apply:
(1) **Attorney general** — The term “attorney general”, with respect to a State, means the attorney general or other chief law enforcement officer of the State.
(2) **Cigarette**
(A) *In general* — The term “cigarette”—
(i) has the meaning given that term in [section 2341 of title 18](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title18-section2341&num=0&edition=prelim); and
(ii) includes—
(I) roll-your-own tobacco (as defined in [section 5702 of title 26](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section5702&num=0&edition=prelim)); and
(II) an electronic nicotine delivery system.
(B) *Exception* — The term “cigarette” does not include a cigar (as defined in [section 5702 of title 26](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section5702&num=0&edition=prelim)).
(3) **Common carrier** — The term “common carrier” means any person (other than a local messenger service or the United States Postal Service) that holds itself out to the general public as a provider for hire of the transportation by water, land, or air of merchandise (regardless of whether the person actually operates the vessel, vehicle, or aircraft by which the transportation is provided) between a port or place and a port or place in the United States.
(4) **Consumer** — The term “consumer”—
(A) means any person that purchases cigarettes or smokeless tobacco; and
(B) does not include any person lawfully operating as a manufacturer, distributor, wholesaler, or retailer of cigarettes or smokeless tobacco.
(5) **Delivery sale** — The term “delivery sale” means any sale of cigarettes or smokeless tobacco to a consumer if—
(A) the consumer subm
Source: Supplied U.S. Code snapshot — release unconfirmed · 15 U.S.C. § 375
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Federal law — U.S. Code and appendices · legal_authorities
**(a) In general** With respect to delivery sales into a specific State and place, each delivery seller shall comply with—
(1) the shipping requirements set forth in subsection (b);
(2) the recordkeeping requirements set forth in subsection (c);
(3) all State, local, tribal, and other laws generally applicable to sales of cigarettes or smokeless tobacco as if the delivery sales occurred entirely within the specific State and place, including laws imposing—
(A) excise taxes;
(B) licensing and tax-stamping requirements;
(C) restrictions on sales to minors; and
(D) other payment obligations or legal requirements relating to the sale, distribution, or delivery of cigarettes or smokeless tobacco; and
(4) the tax collection requirements set forth in subsection (d).
**(b) Shipping and packaging**
(1) **Required statement** — For any shipping package containing cigarettes or smokeless tobacco, the delivery seller shall include on the bill of lading, if any, and on the outside of the shipping package, on the same surface as the delivery address, a clear and conspicuous statement providing as follows: “CIGARETTES/NICOTINE/SMOKELESS TOBACCO: FEDERAL LAW REQUIRES THE PAYMENT OF ALL APPLICABLE EXCISE TAXES, AND COMPLIANCE WITH APPLICABLE LICENSING AND TAX-STAMPING OBLIGATIONS”.
(2) **Failure to label** — Any shipping package described in paragraph (1) that is not labeled in accordance with that paragraph shall be treated as nondeliverable matter by a common carrier or other delivery service, if the common carrier or other delivery service knows or should know the package contains cigarettes or smokeless tobacco. If a common carrier or other delivery service believes a package is being submitted for delivery in violation of paragraph (1), it may require the person
Source: Supplied U.S. Code snapshot — release unconfirmed · 15 U.S.C. § 376a
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Federal law — U.S. Code and appendices · legal_authorities
**(a) In general** The United States district courts shall have jurisdiction to prevent and restrain violations of this chapter and to provide other appropriate injunctive or equitable relief, including money damages, for the violations.
**(b) Authority of the Attorney General** The Attorney General of the United States shall administer and enforce this chapter.
**(c) State, local, and tribal enforcement**
(1) **In general**
(A) *Standing* — A State, through its attorney general, or a local government or Indian tribe that levies a tax subject to [section 376a(a)(3) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title15-section376a/a/3&num=0&edition=prelim), through its chief law enforcement officer, may bring an action in a United States district court to prevent and restrain violations of this chapter by any person or to obtain any other appropriate relief from any person for violations of this chapter, including civil penalties, money damages, and injunctive or other equitable relief.
(B) *Sovereign immunity* — Nothing in this chapter shall be deemed to abrogate or constitute a waiver of any sovereign immunity of a State or local government or Indian tribe against any unconsented lawsuit under this chapter, or otherwise to restrict, expand, or modify any sovereign immunity of a State or local government or Indian tribe.
(2) **Provision of information** — A State, through its attorney general, or a local government or Indian tribe that levies a tax subject to [section 376a(a)(3) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title15-section376a/a/3&num=0&edition=prelim), through its chief law enforcement officer, may provide evidence of a violation of this chapter by any person not subject to State, lo
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Federal law — U.S. Code and appendices · legal_authorities
Page 736
TITLE 15—COMMERCE AND TRADE
§ 377
(D) Other limits
Section 376 of this title and subsections
(a), (b), (c), and (d) of this section shall not
be interpreted to impose any responsibil-
ities, requirements, or liability on common
carriers.
(f) Presumption
For purposes of this chapter, a delivery sale
shall be deemed to have occurred in the State
and place where the buyer obtains personal pos-
session of the cigarettes or smokeless tobacco,
and a delivery pursuant to a delivery sale is
deemed to have been initiated or ordered by the
delivery seller.
(Oct. 19, 1949, ch. 699, § 2A, as added Pub. L.
111–154, § 2(c), Mar. 31, 2010, 124 Stat. 1091; amend-
ed Pub. L. 116–260, div. FF, title VI, § 602(a)(2),
Dec. 27, 2020, 134 Stat. 3137.)
Editorial Notes
REFERENCES IN TEXT
The Prevent All Cigarette Trafficking Act of 2009, re-
ferred to in subsec. (e)(1)(A), (5)(C)(i), is Pub. L. 111–154,
Mar. 31, 2010, 124 Stat. 1087, also known as the PACT
Act. For complete classification of this Act to the
Code, see Short Title of 2010 Amendment note set out
under section 375 of this title and Tables.
For the date subsection (e) of this section goes into
effect, referred to in subsec. (e)(1)(A), see Effective Date
note below.
AMENDMENTS
2020—Subsec. (b)(1). Pub. L. 116–260 inserted ‘‘NICO-
TINE/’’ after ‘‘CIGARETTES/’’.
Statutory Notes and Related Subsidiaries
EFFECTIVE DATE OF 2020 AMENDMENT
Amendment by Pub. L. 116–260 effective on the date
that is 90 days after Dec. 27, 2020, see section 602(b) of
Pub. L. 116–260, set out as a note under section 375 of
this title.
EFFECTIVE DATE
Section effective on the date that is 90 days after
March 31, 2010, see section 6 of Pub. L. 111–154, set out
as an Effective Date of 2010 Amendment note under sec-
tion 3
Source: Supplied 2024 U.S. Code historical extraction · 15 U.S.C. § 377
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