(1) KRS 248.752 and 248.754 shall not apply to:
(a) Cigarettes allowed to be imported or brought into the United States for personal use; and (b) Cigarettes sold or intended to be sold as duty-free merchandise by a duty-free sales enterprise in accordance with the provisions of 19 U.S.C. sec. 1555(b) and any implementing regulations, but KRS 248.754 and 248.756 shall apply to any cigarettes that are brought back into the customs territory for resale within the customs territory.
(2) The penalties provided in KRS 248.756, 248.760, and 248.762 are in addition to any other penalties imposed under other law.