N.Y. Tax Law § 1814-a

§ 1814-a. Person not appointed as a tobacco products distributor. (a)\nAny person who, while not appointed as a distributor of tobacco products\npursuant to the provisions of article twenty of this chapter, imports or\ncauses to be imported into the state more than fifty cigars, more than\none pound of tobacco, or more than fifteen units of alternative nicotine\nproducts, for sale within the state, or produces, manufactures or\ncompounds tobacco products within the state shall be guilty of a\nmisdemeanor punishable by a fine of not more than five thousand dollars\nor by a term of imprisonment not to exceed thirty days. If, within any\nninety day period, one thousand or more cigars, or five hundred pounds\nor more of tobacco, or seven thousand five hundred units or more of\nalternative nicotine products, are imported or caused to be imported\ninto the state for sale within the state or are produced, manufactured\nor compounded within the state by any person while not appointed as a\ndistributor of tobacco products, such person shall be guilty of a\nmisdemeanor. Provided further, that any person who has twice been\nconvicted under this section shall be guilty of a class E felony for any\nsubsequent violation of this section, regardless of the amount of\ntobacco products involved in such violation.\n (b) For purposes of this section, the possession or transportation\nwithin this state by any person, other than a tobacco products\ndistributor appointed by the commissioner of taxation and finance, at\nany one time of seven hundred fifty or more cigars, fifteen pounds or\nmore of tobacco, or two hundred twenty-five units or more of alternative\nnicotine products, shall be presumptive evidence that such tobacco\nproducts are possessed or transported for the purpose of sale and are\nsubject to the tax imposed by section four hundred seventy-one-b of this\nchapter. With respect to such possession or transportation, any\nprovisions of article twenty of this chapter providing for a time period\nduring which the tax imposed by such article may be paid shall not\napply.\n