18 U.S.C. § 2344
Section 2344 · Penalties
Current version, with additions and removals from the September 13, 1994 version.
(a) Whoever knowingly violates section 2342(a) of this title shall be fined under this title or imprisoned not more than five years, or both.
(b) Whoever knowingly violates any rule or regulation promulgated under section 2343(a) or 2346 of this title or violates section 2342(b) of this title shall be fined under this title or imprisoned not more than three years, or both.
(c) Any contraband cigarettes or contraband smokeless tobacco involved in any violation of the provisions of this chapter shall be subject to seizure and forfeiture, and all forfeiture. The provisions of the Internal Revenue Code chapter 46 of 1986 title 18 relating to the seizure, forfeiture, and disposition of firearms, as defined in section 5845(a) of such Code, shall, so far as applicable, civil forfeitures shall extend to seizures and forfeitures any seizure or civil forfeiture under the provisions of this chapter. section. Any cigarettes or smokeless tobacco so seized and forfeited shall be either—
(1) destroyed and not resold; or
(2) used for undercover investigative operations for the detection and prosecution of crimes, and then destroyed and not resold.