tion with respect to the tobacco prod-
uct involved; or 
‘‘(iv) an officer, employee, or other 
agent of the United States or a State, or 
any department, agency, or instrumentality 
of the United States or a State (including 
any political subdivision of a State) having 
possession of such tobacco product in con-
nection with the performance of official du-
ties;’’. 
(2) Section 2345 of title 18, United States 
Code, is amended— 
(A) by striking ‘‘cigarette tax laws’’ each 
place it appears and inserting ‘‘tobacco tax 
laws’’, and 
(B) by striking ‘‘cigarettes’’ and inserting 
‘‘tobacco products’’. 
(b) UNLAWFUL ACTS.—Section 2342 of title 18, 
United States Code, is amended to read as follows: 
‘‘§ 2342. Unlawful acts 
‘‘(a) It shall be unlawful for any person knowingly 
to ship, transport, receive, possess, sell, distribute, or pur-
chase contraband tobacco products. 
‘‘(b)(1) It shall be unlawful for any person know-
ingly—
‘‘(A) to make any false statement or represen-
tation with respect to the information required by 
this chapter to be kept in the records or reports of 
any person who ships, sells, or distributes (in a sin-
gle transaction or in a series of related transactions) 
any quantity of tobacco product in excess of the 
quantity specified in or pursuant to section 
2341(2)(A) with respect to such product, or 
‘‘(B) 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 tobacco product. 
‘‘(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) CONFORMING AMENDMENTS RELATING TO REC-
ORDKEEPING.— 
(1) Subsections (a) and (b) of section 2343 of 
title 18, United States Code, are each amended by 
striking ‘‘any quantity of cigarettes in excess of 
60,000 in a single transaction’’ and inserting ‘‘(in a 
single transaction or in a series of related trans-
actions) any quantity of tobacco product in excess of 
the quantity specified in or pursuant to section 
2341(2)(A) with respect to such product’’.
(d) PENALTIES.—Section 2344 of title 18, United 
States Code, is amended— 
(1) in subsection (b), by inserting ‘‘or (c)’’ after 
‘‘section 2342(b)’’; and 
(2) by striking subsection (c) and inserting the 
following new subsection: 
‘‘(c) Any contraband tobacco products involved in any 
violation 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 this chapter.’’. 
(e) JENKINS ACT AMENDMENTS.— 
(1) Section 4 of the Act of October 19, 1949 
(15 U.S.C. 378) is amended by adding at the end 
the following: ‘‘A State tobacco tax authority may 
commence a civil action to obtain appropriate relief 
with respect to a violation of this Act.’’. 
(2) Paragraph (2) of section 1 of such Act is 
amended to read as follows: 
‘‘(2) The term ‘tobacco product’ has the mean-
ing given to such term by section 5702 of the Inter-
nal Revenue Code of 1986.’’. 
(3) Such Act is further amended by striking 
‘‘cigarette’’ and ‘‘cigarettes’’ each place either ap-
pears and inserting ‘‘tobacco product’’ and ‘‘tobacco 
products’’ respectively. 
(f) NON-PREEMPTION.—Nothing in this title or the 
amendments made by this title shall be construed to pro-
hibit an authorized State official from proceeding in State 
court on the basis of an alleged violation of State law. 
TITLE III—WHISTLEBLOWER 
PROTECTION PROVISIONS 
SEC. 301. WHISTLEBLOWER PROTECTION. 
(a) IN GENERAL.—Chapter 73 of title 18, United 
States Code, is amended by inserting after section 1514 
the following: 
‘‘§ 1514B. Civil action to protect against retaliation in 
contraband tobacco cases 
‘‘(a) WHISTLEBLOWER PROTECTION FOR CONTRA-
BAND TOBACCO.—No person may discharge, demote, sus-
pend, threaten, harass, or in any other manner discrimi-
nate against an employee in the terms and conditions of 
employment because of any lawful act done by the em-
ployee— 
‘‘(1) to provide information, cause information 
to be provided, or otherwise assist in an investiga-
tion regarding any conduct which the employee rea-
sonably believes constitutes a violation of section 
2342 or any other provision of Federal law relating
to contraband tobacco, when the information or as-
sistance is provided to or the investigation is con-
ducted by— 
‘‘(A) a Federal regulatory or law enforce-
ment agency; 
‘‘(B) any Member of Congress or any com-
mittee of Congress; or 
‘‘(C) a person with supervisory authority 
over the employee (or such other person work-
ing for the employer who has the authority to 
investigate, discover, or terminate misconduct); 
or 
‘‘(2) to file, cause to be filed, testify, participate 
in, or otherwise assist in a proceeding filed or about 
to be filed (with any knowledge of the employer) re-
lating to an alleged violation of section 2342, or any 
provision of Federal law relating to contraband to-
bacco. 
‘‘(b) ENFORCEMENT ACTION.— 
‘‘(1) IN GENERAL.—A person who alleges dis-
charge or other discrimination by any person in vio-
lation of subsection (a) may seek relief under sub-
section (c), by— 
‘‘(A) filing a complaint with the Secretary 
of Labor; or
‘‘(B) if the Secretary has not issued a final 
decision within 180 days of the filing of the 
complaint and there is no showing that such 
delay is due to the bad faith of the claimant, 
bringing an action at law or equity for de novo 
review in the appropriate district court of the 
United States, which shall have jurisdiction 
over such an action without regard to the 
amount in controversy. 
‘‘(2) PROCEDURE.— 
‘‘(A) IN GENERAL.—An action under para-
graph (1)(A) shall be governed under the rules 
and procedures set forth in section 42121(b) of 
title 49, United States Code. 
‘‘(B) 
EXCEPTION.—Notification 
made 
under section 42121(b)(1) of title 49, United 
States Code, shall be made to the person named 
in the complaint and to the employer. 
‘‘(C) BURDENS
OF
PROOF.—An action 
brought under paragraph (1)(B) shall be gov-
erned by the legal burdens of proof set forth in 
section 42121(b) of title 49, United States 
Code. 
‘‘(D) STATUTE OF LIMITATIONS.—An ac-
tion under paragraph (1) shall be commenced
not later than 90 days after the date on which 
the violation occurs. 
‘‘(c) REMEDIES.— 
‘‘(1) IN GENERAL.—An employee prevailing in 
any action under subsection (b)(1) shall be entitled 
to all relief necessary to make the employee whole. 
‘‘(2) COMPENSATORY DAMAGES.—Relief for any 
action under paragraph (1) shall include— 
‘‘(A) reinstatement with the same seniority 
status that the employee would have had, but 
for the discrimination; 
‘‘(B) the amount of back pay, with inter-
est; and 
‘‘(C) compensation for any special damages 
sustained as a result of the discrimination, in-
cluding litigation costs, expert witness fees, and 
reasonable attorney fees. 
‘‘(d) RIGHTS RETAINED BY EMPLOYEE.—Nothing in 
this section shall be deemed to diminish the rights, privi-
leges, or remedies of any employee under any Federal or 
State law, or under any collective bargaining agreement.’’. 
(b) CLERICAL AMENDMENT.—The table of sections 
at the beginning of chapter 73 of title 18, United States 
Code, is amended by inserting after the item relating to 
section 1514 the following new item:
‘‘1514B. Civil action to protect against retaliation in contraband tobacco 
cases.’’. 
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