R.I. Gen. Laws § 44-20-12.2 — Prohibited acts — Penalty

(a) No person or other legal entity shall sell or distribute in the state; acquire, hold,
own, possess, or transport for sale or distribution in this state; or import, or cause
to be imported, into the state for sale or distribution in this state; nor shall tax
stamps be affixed to any cigarette package:
(1) That bears any label or notice prescribed by the United States Department of Treasury
to identify cigarettes exempt from tax by the United States pursuant to section 5704
of title 26 of the United States Code, 26 U.S.C. § 5704(b) (concerning cigarettes intended for shipment to a foreign country, Puerto Rico, the
Virgin Islands, or a possession of the United States), or for consumption beyond the
jurisdiction of the internal revenue laws of the United States, including any notice
or label described in section 44.185 of title 27 of the Code of Federal Regulations, 27 C.F.R. § 44.185;
(2) That is not labeled in conformity with the provisions of the Federal Cigarette Labeling
and Advertising Act, 15 U.S.C. § 1331 et seq., or any other federal requirement for the placement of labels, warnings,
and other information applicable to cigarette packages intended for domestic consumption;
(3) The packaging of which has been modified or altered by a person other than the original
manufacturer of the cigarettes, including by the placement of a sticker to cover information
on the package. For purposes of this subsection, a cigarette package shall not be
construed to have been modified or altered by a person other than the manufacturer
if the most recent modification to, or alteration of, the package was by the manufacturer
or by a person authorized by the manufacturer;
(4) Imported into the United States in violation of 26 U.S.C. § 5754 or any other federal law, or implementing federal regulations;
(5) That the person otherwise knows, or has reason to know, the manufacturer did not intend
to be sold, distributed, or used in the United States; or
(6) That has not been submitted to the secretary of the U.S. Department of Health and
Human Services the list or lists of the ingredients added to tobacco in the manufacture
of those cigarettes required by the Federal Cigarette Labeling and Advertising Act,
15 U.S.C. § 1335a.
(b) The tax administrator is authorized to obtain and exchange information with the United
States Customs Service for the purpose of enforcing this section.
(c) Any person who or that affixes or distributes a tax stamp in violation of this section
shall be fined not more than ten thousand dollars ($10,000) for the first offense,
and for each subsequent offense shall be fined not more than twenty thousand dollars
($20,000), or be imprisoned not more than five (5) years, or be both fined and imprisoned.
(d) Any cigarettes found in violation of this section shall be declared to be contraband
goods and may be seized by the tax administrator, or his or her agents, or by any
sheriff, or his or her deputy, or any police officer, without a warrant. The tax administrator
may promulgate rules and regulations for the destruction of contraband goods pursuant
to this section, including the administrator’s right to allow the true holder of the
trademark rights in a cigarette brand to inspect contraband cigarettes prior to their
destruction.
(e) The prohibitions of this section do not apply to:
(1) Tobacco products that are allowed to be imported or brought into the United States
free of tax and duty under subsection IV of chapter 98 of the harmonized tariff schedule
of the United States (see 19 U.S.C. § 1202); or
(2) Tobacco products in excess of the amounts described in subdivision (1) of this subsection
if the excess amounts are voluntarily abandoned to the tax administrator at the time
of entry, but only if the tobacco products were imported or brought into the United
States for personal use and not with intent to defraud the United States or any state.
(f) If any part or provision of this section, or the application of any part to any person
or circumstance is held invalid, the remainder of the section, including the application
of that part or provision to other persons or circumstances, shall not be affected
by that invalidity and shall continue in full force and effect. To this end, the provisions
of this section are severable.