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44-20-45. Importation of cigarettes and/or other tobacco products with intent to evade tax

Any person, firm, corporation, club, or association of persons who or that orders any cigarettes and/or other tobacco products for another;  or pools orders for cigarettes and/or other tobacco products from any persons;  or conspires with others for pooling orders;  or receives in this state any shipment of contraband cigarettes and/or contraband other tobacco products on which the tax imposed by this chapter has not been paid, for the purpose and intention of violating the provisions of this chapter or to avoid payment of the tax imposed in this chapter, is guilty of a felony and shall be fined one hundred thousand dollars ($100,000) or five (5) times the retail value of the cigarettes involved, whichever is greater, or imprisoned not more than fifteen (15) years, or both.

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