2006—Subsec. (c). Pub. L. 109–177 inserted “or contraband smokeless tobacco” after “contraband cigarettes”, substituted “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—” for “seizure and forfeiture, and all provisions of the Internal Revenue Code of 1986 relating to the seizure, forfeiture, and disposition of firearms, as defined in section 5845(a) of such Code, shall, so far as applicable, extend to seizures and forfeitures under the provisions of this chapter.”, and added pars. (1) and (2).

1994—Subsec. (a). Pub. L. 103–322, § 330016(1)(S), substituted “fined under this title” for “fined not more than $100,000”.

Subsec. (b). Pub. L. 103–322, § 330016(1)(K), substituted “fined under this title” for “fined not more than $5,000”.

1986—Subsec. (c). Pub. L. 99–514 substituted “Internal Revenue Code of 1986” for “Internal Revenue Code of 1954”.