Sec. 201 Maximum penalty for importation of tobacco products and cigarette papers and tubes by fraudulent means
by striking “A fraudulent violation of subsection (a)” and inserting the following:
“(A) In general—Except as provided in subparagraph (B), a fraudulent violation of subsection (a)”
by adding at the end the following:
“(B) Tobacco products and cigarette papers and tubes—In the case of importation of tobacco products and cigarette papers and tubes subject to tax under chapter 52 of the Internal Revenue Code of 1986, a fraudulent violation of subsection (a) is punishable by a civil penalty in an amount not to exceed the sum of—
“(i) the domestic value of the merchandise, and
“(ii) four times the amount of Federal excise tax that could be imposed on the merchandise, if applicable.”
Effective date— The amendments made by subsection (a) shall take effect on the date which is 90 days after the date of the enactment of this Act, and shall apply with respect to violations of section 592 of the Tariff Act of 1930 (as so amended) that occur on or after that date.