Illegal tobacco shipping and unpaid tax liability

(a) A person or entity commits the offense of unlawful shipment of tobacco products if the person or entity: (1) Is engaged in the business of selling tobacco products; and (2) Knowingly ships or causes to be shipped any tobacco products to a person or entity in this State that is not a licensee under this chapter. (b) This section shall not apply to the shipment of tobacco products if any of the following conditions are met: (1) The tobacco products are exempt from taxes as provided by section 245-3(b); or (2) All applicable state taxes on the tobacco products are paid in accordance with the requirements of this chapter. (c) Unlawful shipment of tobacco products shall be: (1) A misdemeanor if the person or entity knowingly ships or causes to be shipped tobacco products having a value of less than $10,000, in violation of subsection (a); and (2) A class C felony if the person or entity knowingly ships or causes to be shipped tobacco products having a value of $10,000 or more, in violation of subsection (a). (d) Notwithstanding the existence of other remedies at law, any person or entity that purchases, uses, controls, or possesses any tobacco products for which the applicable taxes imposed under title 14 have not been paid shall be liable for the applicable taxes, plus any penalty and interest as provided for by law. (e) For purposes of this section: (1) A person or entity is a licensee if the person's or entity's name appears on a list of authorized licensees published by the department; and (2) "Value" means the retail fair market value at the time of the offense.