(a) Omitting things required or doing things forbidden Whoever willfully omits, neglects, or refuses to comply with any duty imposed upon him by this chapter, or to do, or cause to be done, any of the things required by this chapter, or does anything prohibited by this chapter, shall in addition to any other penalty provided in this title, be liable to a penalty of $1,000, to be recovered, with costs of suit, in a civil action, except where a penalty under subsection (b) or (c) or under section 6651 or 6653 or part II of subchapter A of chapter 68 may be collected from such person by assessment.
Amended 1958, 1989, 1997
- 1997 Pub. L. 105-33 Pub. L. 105–33, § 9302(h)(1)(C), substituted “subsection (b) or (c)” for “subsection (b)”.
- 1989 Pub. L. 101-239 Pub. L. 101–239, § 7721(c)(4), inserted “or part II of subchapter A of chapter 68” after “or 6653”.
- 1958 Pub. L. 85-859 Pub. L. 85–859 struck out reference to section 6652 of this title.
(b) Failure to pay tax Whoever fails to pay any tax imposed by this chapter at the time prescribed by law or regulations, shall, in addition to any other penalty provided in this title, be liable to a penalty of 5 percent of the tax due but unpaid.
Amended 1958
- 1958 Pub. L. 85-859 Pub. L. 85–859 substituted provisions relating to failure to pay tax for provisions which made persons willfully failing to pay a tax liable, in addition to any other penalty provided in this title, to a penalty of the amount of the tax evaded, or not paid.
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(c) Sale of tobacco products and cigarette papers and tubes for export Except as provided in subsections (b) and (d) of section 5704—
Amended 1958, 1981, 1983, 1984, 1989, 1997, 2000, 2006
- 2006 Pub. L. 109-432 Pub. L. 109–432, § 401(f)(2)(A), struck out at end “This subsection and section 5754 shall not apply to any person who relands or receives tobacco products in the quantity allowed entry free of tax and duty under chapter 98 of the Harmonized Tariff Schedule of the United States, and such person may voluntarily relinquish to the Secretary at the time of entry any excess of such quantity without incurring the penalty under this subsection. No quantity of tobacco products other than the quantity referred to in the preceding sentence may be relanded or received as a personal use quantity.”
- 2000 Pub. L. 106-554 Pub. L. 106–554 inserted at end “This subsection and section 5754 shall not apply to any person who relands or receives tobacco products in the quantity allowed entry free of tax and duty under chapter 98 of the Harmonized Tariff Schedule of the United States, and such person may voluntarily relinquish to the Secretary at the time of entry any excess of such quantity without incurring the penalty under this subsection. No quantity of tobacco products other than the quantity referred to in the preceding sentence may be relanded or received as a personal use quantity.”
- 2000 Pub. L. 106-476 Pub. L. 106–476, § 4003(a), inserted at end “This subsection and section 5754 shall not apply to any person who relands or receives tobacco products in the quantity allowed entry free of tax and duty under subchapter IV of chapter 98 of the Harmonized Tariff Schedule of the United States. No quantity of tobacco products other than the quantity referred to in the preceding sentence may be relanded or received as a personal use quantity.”
- 2000 Pub. L. 106-476 Pub. L. 106–476, § 4002(c), which directed amendment of the last sentence of subsec. (c) by substituting “the jurisdiction of the United States shall be forfeited to the United States and destroyed. All vessels, vehicles, and aircraft used in such relanding or in removing such products, papers, and tubes from the place where relanded, shall be forfeited to the United States.” for “the jurisdiction of the United States” and all that followed through the end period, was executed by making the substitution for “the jurisdiction of the United States, and all vessels, vehicles, and aircraft used in such relanding or in removing such products, papers, and tubes from the place where relanded, shall be forfeited to the United States.” in the second sentence of subsec. (c) to reflect the probable intent of Congress and the intervening retroactive amendments by Pub. L. 106–476, § 4003(a), and Pub. L. 106–554. See above.
- 1997 Pub. L. 105-33 Pub. L. 105–33, § 9302(h)(1)(B), added subsec. (c). Former subsec. (c) redesignated (d).
- 1989 Pub. L. 101-239 Pub. L. 101–239, § 7721(c)(5), substituted “6665” for “6662” in heading and “6665(a)” for “6662(a)” in text.
- 1984 Pub. L. 98-369 Pub. L. 98–369 substituted “section 6662” for “section 6660” in heading and “section 6662(a)” for “section 6660(a)” in text.
- 1983 Pub. L. 97-448 Pub. L. 97–448 substituted “section 6660” for “section 6659” in heading, and substituted “section 6660(a)” for “section 6659(a)” in text.
- 1981 Pub. L. 97-34 Pub. L. 97–34, § 724(b)(5), added subsec. (c). Former subsec. (c), which related to applicability of section 6656 to failure to make deposit of taxes imposed under subchapter A on the prescribed date and imposition of penalty, was struck out.
- 1958 Pub. L. 85-859 Pub. L. 85–859 substituted provisions relating to failure to make deposit of taxes for provisions which authorized a penalty of 5 percent of the tax due but unpaid where a person failed to pay tax at the time prescribed, and required the penalties to be added to the tax and assessed and collected at the same time, in the same manner, and as a part of the tax.
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(1) every person who sells, relands, or receives within the jurisdiction of the United States any tobacco products or cigarette papers or tubes which have been labeled or shipped for exportation under this chapter,
(2) every person who sells or receives such relanded tobacco products or cigarette papers or tubes, and
(3) every person who aids or abets in such selling, relanding, or receiving,
shall, in addition to the tax and any other penalty provided in this title, be liable for a penalty equal to the greater of $1,000 or 5 times the amount of the tax imposed by this chapter. All tobacco products and cigarette papers and tubes relanded within the jurisdiction of the United States shall be forfeited to the United States and destroyed. All vessels, vehicles, and aircraft used in such relanding or in removing such products, papers, and tubes from the place where relanded, shall be forfeited to the United States. This subsection and section 5754 shall not apply to any person who relands or receives tobacco products in the quantity allowed entry free of tax and duty under subchapter IV of chapter 98 of the Harmonized Tariff Schedule of the United States. No quantity of tobacco products other than the quantity referred to in the preceding sentence may be relanded or received as a personal use quantity.
(d) Personal use quantities
Amended 1958, 1981, 1997, 2006
- 2006 Pub. L. 109-432 Pub. L. 109–432, § 401(f)(1), added subsec. (d) and redesignated former subsecs. (d) and (e) as (e) and (f), respectively.
- 1997 Pub. L. 105-33 Pub. L. 105–33, § 9302(h)(1)(D), substituted “The penalties imposed by subsections (b) and (c)” for “The penalty imposed by subsection (b)”.
- 1997 Pub. L. 105-33 Pub. L. 105–33, § 9302(h)(1)(B), redesignated subsec. (c) as (d). Former subsec. (d) redesignated (e).
- 1981 Pub. L. 97-34 Pub. L. 97–34, §§ 722(a)(3), 724(b)(5), added subsec. (d). Former subsec. (d), which related to applicability of section 6660 and penalties imposed by subsections (b) and (c) to be assessed, collected, and paid in the manner as taxes provided in section 6660(a), was struck out. See subsec. (c).
- 1958 Pub. L. 85-859 Pub. L. 85–859 added subsec. (d). Similar provisions were formerly contained in subsec. (c) of this section.
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(1) In general No quantity of tobacco products other than the quantity referred to in paragraph (2) may be relanded or received as a personal use quantity.
(2) Exception for personal use quantity Subsection (c) and section 5754 shall not apply to any person who relands or receives tobacco products in the quantity allowed entry free of tax and duty under chapter 98 of the Harmonized Tariff Schedule of the United States, and such person may voluntarily relinquish to the Secretary at the time of entry any excess of such quantity without incurring the penalty under subsection (c).
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(3) Special rule for delivery sales
(A) In general Paragraph (2) shall not apply to any tobacco product sold in connection with a delivery sale.
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(B) Delivery sale For purposes of subparagraph (A), the term “delivery sale” means any sale of a tobacco product to a consumer if—
(i) the consumer submits the order for such sale by means of a telephone or other method of voice transmission, the mail, or the Internet or other online service, or the seller is otherwise not in the physical presence of the buyer when the request for purchase or order is made, or
(ii) the tobacco product is delivered by use of a common carrier, private delivery service, or the mail, or the seller is not in the physical presence of the buyer when the buyer obtains personal possession of the tobacco product.
(e) Applicability of section 6665 The penalties imposed by subsections (b) and (c) shall be assessed, collected, and paid in the same manner as taxes, as provided in section 6665(a).
Amended 1997, 2006
- 2006 Pub. L. 109-432 Pub. L. 109–432, § 401(f)(1), added subsec. (d) and redesignated former subsecs. (d) and (e) as (e) and (f), respectively.
- 1997 Pub. L. 105-33 Pub. L. 105–33, § 9302(h)(1)(B), redesignated subsec. (d) as (e).
(f) Cross references For penalty for failure to make deposits or for overstatement of deposits, see section 6656.
Amended 2006
- 2006 Pub. L. 109-432 Pub. L. 109–432, § 401(f)(1), added subsec. (d) and redesignated former subsecs. (d) and (e) as (e) and (f), respectively.