Prohibition against sale or importation of cigarettes not in the directory.
(a) A person may not sell, offer, or possess for sale in this state, or
import for personal consumption in this state, cigarettes of a tobacco
product manufacturer or brand family not included in the directory.
(b) Under regulations adopted by the department, the department may allow a licensee a credit for the tax paid under this chapter on cigarettes that the licensee destroys or returns to the manufacturer or distributor to avoid a violation of this section if
(1) the tobacco product manufacturer and brand family of the cigarettes were included in the directory at the time the licensee came into possession of the cigarettes; and
(2) the tobacco product manufacturer or brand family was subsequently removed from the directory while the licensee was still in possession of the cigarettes.