(b) OFFENSES RELATING TO DISTRIBUTION OF TO-
BACCO PRODUCTS.—Section 5762 is amended— 
(1) by redesignating subsection (b) as sub-
section (c), 
(2) in subsection (c) (as so redesignated), by in-
serting ‘‘or (b)’’ after ‘‘(a)’’, and 
(3) by inserting after subsection (a) the fol-
lowing new subsection: 
‘‘(b) OFFENSES RELATING TO DISTRIBUTION OF TO-
BACCO PRODUCTS.—It shall be unlawful— 
‘‘(1) for any person to engage in the business 
as a manufacturer or importer of tobacco products 
or cigarette papers and tubes, or to engage in the 
business as a wholesaler or an export warehouse pro-
prietor, without filing the bond and obtaining the 
permit where required by this chapter or regulations 
thereunder; 
‘‘(2) for a manufacturer, importer, or whole-
saler permitted under this chapter intentionally to 
ship, transport, deliver, or receive any tobacco prod-
ucts from or to any person other than a person per-
mitted under this chapter or a retailer, except a per-
mitted importer may receive foreign tobacco prod-
ucts from a foreign manufacturer or a foreign dis-
tributor that have not previously entered the United 
States; 
‘‘(3) for any person (other than the original 
manufacturer of such tobacco products or an export 
warehouse proprietor authorized to receive any to-
bacco products that have previously been exported 
and returned to the United States) to receive any to-
bacco products that have previously been exported 
and returned to the United States; 
‘‘(4) for any export warehouse proprietor inten-
tionally to ship, transport, sell, or deliver for sale 
any tobacco products to any person other than the 
original manufacturer of such tobacco products, an-
other export warehouse proprietor, or a foreign pur-
chaser; 
‘‘(5) for any person (other than a manufacturer 
or an export warehouse proprietor permitted under 
this chapter) intentionally to ship, transport, receive, 
or possess, for purposes of resale, any tobacco prod-
uct in packages marked pursuant to regulations 
issued under section 5723, other than for direct re-
turn to a manufacturer for repacking or for re-ex-
portation or to an export warehouse proprietor for 
re-exportation;
‘‘(6) for any manufacturer, importer, export 
warehouse proprietor, or wholesaler permitted under 
this chapter to make intentionally any false entry in, 
to fail willfully to make appropriate entry in, or to 
fail willfully to maintain properly any record or re-
port that such person is required to keep as required 
by this chapter or the regulations promulgated 
thereunder; 
‘‘(7) for any person to alter, mutilate, destroy, 
obliterate, or remove any mark or label required 
under this chapter upon a tobacco product held for 
sale, except pursuant to regulations of the Secretary 
authorizing relabeling for purposes of compliance 
with the requirements of this section or of State law; 
and 
‘‘(8) for any person to sell at retail more than 
5,000 cigarettes in a single transaction or in a series 
of related transactions, or, in the case of other to-
bacco products, an equivalent quantity as deter-
mined by regulation. 
Any person violating any of the provisions of this sub-
section shall, upon conviction, be fined as provided in sec-
tion 3571 of title 18, United States Code, imprisoned for 
not more than 5 years, or both.’’.
(c) INTENTIONALLY
DEFINED.—Section 5762 is 
amended by adding at the end the following: 
‘‘(d) DEFINITION
OF INTENTIONALLY.—For pur-
poses of this section and section 5761, the term ‘inten-
tionally’ means doing an act, or omitting to do an act, 
deliberately, and not due to accident, inadvertence, or mis-
take, regardless of whether the person knew that the act 
or omission constituted an offense.’’. 
SEC. 108. CIVIL PENALTIES. 
Subsection (a) of section 5761 (relating to civil pen-
alties) is amended— 
(1) by striking ‘‘willfully’’ and inserting ‘‘inten-
tionally’’, and 
(2) 
by 
striking 
‘‘$1,000’’ 
and 
inserting 
‘‘$10,000’’. 
SEC. 109. DEFINITIONS. 
(a) EXPORT WAREHOUSE PROPRIETOR.—Subsection 
(i) of section 5702 (relating to definition of export ware-
house proprietor) is amended by inserting before the pe-
riod the following: ‘‘or any person engaged in the business 
of exporting tobacco products from the United States for 
purposes of sale or distribution. Any duty free store that 
sells, offers for sale, or otherwise distributes to any person 
in any single transaction more than 30 packages of ciga-
rettes, or its equivalent for other tobacco products as the