Nevada Revised Statutes Title 32. Revenue and Taxation § 370.385. Prohibited acts by wholesale or retail dealer; prohibited acts regarding cigarettes manufactured for export outside United States; penalties; seizure and destruction of certain unlawfully stamped cigarettes

(a) Does not meet the requirements of the Federal Cigarette Labeling and Advertising Act, 15 U.S.C. §§ 1331 et seq., for the placement of labels, warnings or any other information required by that Act to be placed upon a container of cigarettes sold within the United States;

(b) Is labeled as “for export only,” “U.S. tax exempt,” “for use outside the U.S.” or with similar wording indicating that the manufacturer did not intend for the product to be sold in the United States unless the wholesale dealer or retail dealer is legally authorized to possess tax-exempt cigarettes for the purposes of export;

(c) Has been altered by the unauthorized addition or removal of wording, labels or warnings described in paragraph (a) or (b);

(d) Has been exported from the United States after January 1, 2000, and imported into the United States in violation of 26 U.S.C. § 5754;

(e) Has been imported into the United States in violation of 19 U.S.C. § 1681a;

(f) Was manufactured, packaged or imported by a person who has not complied with 15 U.S.C. § 1335a with regard to the cigarettes;

(g) Violates a federal trademark or copyright law; or

(h) Violates any other federal statute or regulation or with respect to which any federal statute or regulation has been violated.

(a) Affix Nevada cigarette revenue stamps on;

(b) Sell or distribute in this state; or

(c) Possess in this state with the intent to sell or distribute in this state,

(a) For the first violation, a penalty of $5,000.

(b) For each subsequent violation, a penalty of $10,000.