Code of Federal Regulations Title 27. Alcohol, Tobacco Products and Firearms § 27.45.25 Unlawful purchase, receipt, possession, or sale of tobacco products, or cigarette papers or tubes, after removal

Any person who, with intent to defraud the United States, purchases, receives, possesses, offers for sale, or sells or otherwise disposes of tobacco products, or cigarette papers or tubes which, after removal under this part, without payment of tax, have been diverted from the purpose or use specified in this part, shall be subject to the criminal penalties and provisions for forfeiture prescribed by law.

(Authority:  72 Stat. 1424, 1425, as amended, 1426;  26 U.S.C. 5751, 5762, 5763)