--- kind: "section" citation: "15 U.S.C. § 378" title: "15" title_heading: "Commerce and Trade" number: "378" heading: "Enforcement" release: "119-102" date: "2026-07-12" url: "https://uscodex.org/usc/15/378" units: - "Chapter 10A — Collection of State Cigarette Taxes" --- # §378. Enforcement - (a) **In general—** The United States district courts shall have jurisdiction to prevent and restrain violations of this chapter and to provide other appropriate injunctive or equitable relief, including money damages, for the violations. - (b) **Authority of the Attorney General—** The [Attorney General](/usc/15/375.md?p=1) of the United States shall administer and enforce this chapter. - (c) **State, local, and tribal enforcement—** - (1) **In general—** - (A) **Standing—** A [State](/usc/15/375.md?p=12), through its [attorney general](/usc/15/375.md?p=1), or a [local government](/usc/15/34.md?p=1) or [Indian tribe](/usc/15/375.md?p=9) that levies a tax subject to [section 376a(a)(3) of this title](/usc/15/376a.md?p=a-3), through its chief law enforcement officer, may bring an action in a United States district court to prevent and restrain violations of this chapter by any [person](/usc/15/375.md?p=11) or to obtain any other appropriate relief from any [person](/usc/15/375.md?p=11) for violations of this chapter, including civil penalties, money damages, and injunctive or other equitable relief. - (B) **Sovereign immunity—** Nothing in this chapter shall be deemed to abrogate or constitute a waiver of any sovereign immunity of a [State](/usc/15/375.md?p=12) or [local government](/usc/15/34.md?p=1) or [Indian tribe](/usc/15/375.md?p=9) against any unconsented lawsuit under this chapter, or otherwise to restrict, expand, or modify any sovereign immunity of a [State](/usc/15/375.md?p=12) or [local government](/usc/15/34.md?p=1) or [Indian tribe](/usc/15/375.md?p=9). - (2) **Provision of information—** A [State](/usc/15/375.md?p=12), through its [attorney general](/usc/15/375.md?p=1), or a [local government](/usc/15/34.md?p=1) or [Indian tribe](/usc/15/375.md?p=9) that levies a tax subject to [section 376a(a)(3) of this title](/usc/15/376a.md?p=a-3), through its chief law enforcement officer, may provide evidence of a violation of this chapter by any [person](/usc/15/375.md?p=11) not subject to [State](/usc/15/375.md?p=12), local, or [tribal](/usc/15/375.md?p=9) government enforcement actions for violations of this chapter to the [Attorney General](/usc/15/375.md?p=1) of the United States or a United States attorney, who shall take appropriate actions to enforce this chapter. - (3) **Use of penalties collected—** - (A) **In general—** There is established a separate account in the Treasury known as the “PACT Anti-Trafficking Fund”. Notwithstanding any other provision of law and subject to [subparagraph (B)](#c-3-B), an amount equal to 50 percent of any criminal and civil penalties collected by the Federal Government in enforcing this chapter shall be transferred into the PACT Anti-Trafficking Fund and shall be available to the [Attorney General](/usc/15/375.md?p=1) of the United States for purposes of enforcing this chapter and other laws relating to contraband tobacco products. - (B) **Allocation of funds—** Of the amount available to the [Attorney General](/usc/15/375.md?p=1) of the United States under [subparagraph (A)](#c-3-A), not less than 50 percent shall be made available only to the agencies and offices within the Department of Justice that were responsible for the enforcement actions in which the penalties concerned were imposed or for any underlying investigations. - (4) **Nonexclusivity of remedy—** - (A) **In general—** The remedies available under this section and [section 377 of this title](/usc/15/377.md) are in addition to any other remedies available under Federal, [State](/usc/15/375.md?p=12), local, [tribal](/usc/15/375.md?p=9), or other law. - (B) **State court proceedings—** Nothing in this chapter shall be construed to expand, restrict, or otherwise modify any right of an authorized [State](/usc/15/375.md?p=12) official to proceed in [State](/usc/15/375.md?p=12) court, or take other enforcement actions, on the basis of an alleged violation of [State](/usc/15/375.md?p=12) or other law. - (C) **Tribal court proceedings—** Nothing in this chapter shall be construed to expand, restrict, or otherwise modify any right of an authorized Indian [tribal](/usc/15/375.md?p=9) government official to proceed in [tribal](/usc/15/375.md?p=9) court, or take other enforcement actions, on the basis of an alleged violation of [tribal](/usc/15/375.md?p=9) law. - (D) **Local government enforcement—** Nothing in this chapter shall be construed to expand, restrict, or otherwise modify any right of an authorized [local government](/usc/15/34.md?p=1) official to proceed in [State](/usc/15/375.md?p=12) court, or take other enforcement actions, on the basis of an alleged violation of local or other law. - (d) **Persons dealing in tobacco products—** Any [person](/usc/15/375.md?p=11) who holds a permit under [section 5712 of title 26](/usc/26/5712.md) (regarding permitting of manufacturers and importers of tobacco products and export warehouse proprietors) may bring an action in an appropriate United States district court to prevent and restrain violations of this chapter by any [person](/usc/15/375.md?p=11) other than a [State](/usc/15/375.md?p=12), local, or [tribal](/usc/15/375.md?p=9) government. - (e) **Notice—** - (1) **Persons dealing in tobacco products—** Any [person](/usc/15/375.md?p=11) who commences a civil action under [subsection (d)](#d) shall inform the [Attorney General](/usc/15/375.md?p=1) of the United States of the action. - (2) **State, local, and tribal actions—** It is the sense of Congress that the [attorney general](/usc/15/375.md?p=1) of any [State](/usc/15/375.md?p=12), or chief law enforcement officer of any locality or [tribe](/usc/15/375.md?p=9), that commences a civil action under this section should inform the [Attorney General](/usc/15/375.md?p=1) of the United States of the action. - (f) **Public notice—** - (1) **In general—** The [Attorney General](/usc/15/375.md?p=1) of the United States shall make available to the public, by posting information on the Internet and by other appropriate means, information regarding all enforcement actions brought by the United States, or reported to the [Attorney General](/usc/15/375.md?p=1) of the United States, under this section, including information regarding the resolution of the enforcement actions and how the [Attorney General](/usc/15/375.md?p=1) of the United States has responded to referrals of evidence of violations pursuant to [subsection (c)(2)](#c-2). - (2) **Reports to Congress—** Not later than 1 year after March 31, 2010, and every year thereafter until the date that is 5 years after March 31, 2010, the [Attorney General](/usc/15/375.md?p=1) of the United States shall submit to Congress a report containing the information described in [paragraph (1)](#f-1). ## Source credit (Oct. 19, 1949, ch. 699, § 4, as added Pub. L. 111–154, § 2(e), Mar. 31, 2010, 124 Stat. 1101.) ## Notes ### Editorial Notes ### Prior Provisions A prior section 378, act Oct. 19, 1949, ch. 699, § 4, as added Aug. 9, 1955, ch. 695, § 1, 69 Stat. 628, which provided U.S. district courts with jurisdiction to prevent and restrain violations of this chapter, was repealed, effective on the date that is 90 days after March 31, 2010, by Pub. L. 111–154, §§ 2(e), 6, Mar. 31, 2010, 124 Stat. 1101, 1110. ### Statutory Notes and Related Subsidiaries ### Effective Date Section effective on the date that is 90 days after March 31, 2010, see section 6 of Pub. L. 111–154, set out as an Effective Date of 2010 Amendment note under section 375 of this title.