‘‘(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; and
‘‘(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.
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
Secretary shall by regulation prescribe, shall be deemed
an export warehouse proprietor under this chapter’’.
(b) RETAILER; WHOLESALER.—Section 5702 is
amended by adding at the end the following:
‘‘(p) RETAILER.—The term ‘retailer’ means any deal-
er who sells, or offers for sale, any tobacco product at re-
tail. The term ‘retailer’ includes any duty-free store that
sells, offers for sale, or otherwise distributes at retail in
any single transaction 30 or less packages, or its equiva-
lent for other tobacco products.
‘‘(q) WHOLESALER.—The term ‘wholesaler’ means
any person engaged in the business of purchasing tobacco
products for resale at wholesale, or any person acting as
an agent or broker for any person engaged in the business
of purchasing tobacco products for resale at wholesale.’’.
SEC. 110. EFFECTIVE DATE.
The amendments made by this title shall take effect
on January 1, 2003.
TITLE II—AMENDMENTS TO THE
CONTRABAND 
CIGARETTE
TRAFFICKING ACT
SEC. 201. AMENDMENTS TO THE CONTRABAND CIGARETTE
TRAFFICKING ACT.
(a) DEFINITIONS.—Section 2341 of title 18, United
States Code, is amended—
(1) in paragraph (2)—
(A) by striking ‘‘60,000’’ and inserting
‘‘30,000’’, and
(B) by inserting ‘‘or importer’’ after ‘‘as a
manufacturer’’;
(2) in paragraph (4), by striking ‘‘and’’ at the
end;
(3) in paragraph (5), by striking the period and
inserting a semicolon; and
(4) by adding at the end the following:
‘‘(6) the term ‘tobacco product’ means cigars,
cigarettes, smokeless tobacco, and pipe tobacco (as
such terms are defined in section 5701 of the Inter-
nal Revenue Code of 1986); and
‘‘(7) the term ‘contraband tobacco product’
means a quantity of tobacco product that is equiva-
lent to or more than 30,000 cigarettes as determined
by regulation, which bear no evidence of the pay-
ment of applicable State tobacco taxes in the State
where such tobacco products are found, if such State
requires a stamp, impression, or other indication to
be placed on packages or other containers of product
to evidence payment of tobacco taxes.’’
(b) UNLAWFUL ACTS.—Section 2342 of title 18,
United States Code, is amended—
(1) in subsection (a), by inserting ‘‘or contra-
band tobacco products’’ before the period;
(2) by amending subsection (b) to read as fol-
lows:
‘‘(b)(1) It shall be unlawful for any person—
‘‘(A) knowingly to make any false statement or
representation with respect to the information re-
quired by this chapter to be kept in the records or
reports of any person who ships, sells, or
distributes—
‘‘(i) any quantity of cigarettes in excess of
30,000 in a single transaction or in a series of
related transactions, or
‘‘(ii) tobacco products in such equivalent
quantities as shall be determined by regulation,
or
‘‘(B) knowingly to fail to maintain records or
reports, alter or obliterate required markings, or
interfere with any inspection, required under this
chapter, with respect to such quantity of cigarettes
or other tobacco products.’’; and
(3) by adding at the end the following:
‘‘(c) It shall be unlawful for any person knowingly
to transport tobacco products under a false bill of lading
or without any bill of lading.’’.
(c) RECORDKEEPING.—Section 2343 of title 18,
United States Code, is amended—
(1) in subsection (a), by striking ‘‘60,000 in a
single transaction’’ and inserting ‘‘30,000 in a single
transaction or in a series of related transactions, or,
in the case of other tobacco products an equivalent
quantity as determined by regulation,’’;
(1) in subsection (b), by inserting ‘‘or (c)’’ after
‘‘section 2342(b)’’ and by inserting ‘‘or (c)’’ after
section 2343(a)’’; and
(2) by striking subsection (c) and inserting the
following new subsection:
‘‘(c) Any contraband cigarettes or contraband tobacco
products involved in any violation of the provisions of this
chapter shall be subject to seizure and forfeiture, and all
provisions of section 9703(o) of title 31, United States
Code, shall, so far as applicable, extend to seizures and
forfeitures under the provisions of this chapter.’’
(e) REPEAL.—The Act of October 19, 1949, entitled
‘‘An Act to assist States in collecting sales and use taxes
on cigarettes’’, 63 Stat. 884 (chapter 10A of title 15,
U.S.C.), is hereby repealed.
Æ