§ 2344. Penalties
(a)
Whoever knowingly violates section
2342
(a) of this title shall be fined under this title or imprisoned not more than five years, or both.
(b)
Whoever knowingly violates any rule or regulation promulgated under section
2343
(a) or
2346 of this title or violates section
2342
(b) of this title shall be fined under this title or imprisoned not more than three years, or both.
(c)
Any contraband cigarettes or contraband smokeless tobacco involved in any violation of the provisions of this chapter shall be subject to seizure and forfeiture. The provisions of chapter
46 of title
18 relating to civil forfeitures shall extend to any seizure or civil forfeiture under this section. Any cigarettes or smokeless tobacco so seized and forfeited shall be either—