(a) For the purposes of this section, “package” means a pack, carton, or container of any kind in which cigarettes are offered for sale, sold, or otherwise distributed, or intended for distribution, to consumers.

Attorney's Note

Under the Tennessee Code, punishments for crimes depend on the classification. In the case of this section:
ClassPrisonFine
class E felony1 to 6 yearsup to $3,000
For details, see Tenn. Code § 40-35-111

Terms Used In Tennessee Code 67-4-1026

  • Cigarette: includes any cigarette produced by a cigarette rolling machine at a retail establishment. See Tennessee Code 67-4-1001
  • cigarettes: means and includes all rolled, shredded, or cut tobacco, or any substitute therefor, wrapped in paper, or substitute therefor, and all rolled, shredded or cut tobacco, or any substitute therefor, wrapped in homogenized tobacco wrapper, and being within customary cigarette sizes and marketed in cigarette type packages. See Tennessee Code 67-4-1001
  • Commissioner: means the commissioner of revenue. See Tennessee Code 67-4-1001
  • Consumer: includes any person, including a cigarette retailer or licensed distributor, who purchases cigarettes for personal consumption. See Tennessee Code 67-4-1001
  • Person: means and includes every individual, firm, association, joint-stock company, syndicate and corporation. See Tennessee Code 67-4-1001
  • Sale: means , in addition to its usual meaning, any sale, use, transfer, exchange, barter, gift, or offer for sale and distribution, in any manner or by any means whatsoever. See Tennessee Code 67-4-1001
  • Stamp: means the impression, device, stamp, label or print manufactured, printed or made as prescribed by the commissioner. See Tennessee Code 67-4-1001
  • United States: includes the District of Columbia and the several territories of the United States. See Tennessee Code 1-3-105
(b) No stamp may be affixed to, or made upon, any package of cigarettes, if:

(1) The package differs in any respect with the requirements of the Federal Cigarette Labeling and Advertising Act (15 U.S.C. § 1331 et seq.), for the placement of labels, warnings, or any other information upon a package of cigarettes that is to be sold within the United States;
(2) The package is labeled “For Export Only,” “U.S. Tax Exempt,” “For Use Outside U.S.,” or similar wording indicating that the manufacturer did not intend that the product be sold in the United States;
(3) The package, or a package containing individually stamped packages, has been altered by adding or deleting the wording, labels, or warnings described in subdivision (b)(1) or (b)(2);
(4) The package has been imported into the United States after January 1, 2000, in violation of 26 U.S.C. § 5754; or
(5) The package in any way violates federal trademark or copyright laws.
(c) Any person who sells or possesses for the purpose of sale a cigarette package to which is affixed a tax stamp in violation of subsection (b) commits a Class E felony.
(d) Notwithstanding any other law, the commissioner shall revoke any license issued under this part to any person who sells or holds for sale a cigarette package to which is affixed a tax stamp in violation of subsection (b).
(e) Notwithstanding any other law, the commissioner shall seize and destroy, or sell to the manufacturer, only for export, packages that do not comply with subsection (b).
(f) A violation of subsection (b) is an unfair and deceptive act or practice under the Consumer Protection Act, § 47-18-104.
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