(a) It shall be unlawful to knowingly affix a tax stamp or meter impression to, or
to knowingly sell, give, transfer or deliver to any person, any cigarette package:
(1) that bears a label or notice set forth in Federal law or regulation or used to
identify cigarettes that are exempt from tax under the Internal Revenue Code of 1986
(Public Law 99-514, 26 U.S.C. § 5704(b));
(2) that is not labeled in conformity with the Federal Cigarette Labeling and Advertising
Act (Public Law 89-92, 15 U.S.C. § 1331 et seq.) or any other Federal requirement for the placement of labels, warnings and other
information applicable to cigarette packages intended for domestic consumption; or
(3) the packaging of which has been modified or altered by a person other than the
original manufacturer. Modification or alteration shall include the placement of a sticker, writing or
mark to cover information on the packages. For purposes of this paragraph, a cigarette package shall not be construed to have
been modified or altered by a person other than the manufacturer if the most recent
modification or alteration was made by the manufacturer or person authorized by the
manufacturer and approved by the department.
(b) The department is authorized to exchange information with the United States Customs
Service for purposes of enforcing this act.
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