§ 75-23-31. Definitions

As used in this article: “Commission” or “department” means the Mississippi Department of Revenue. “Cigarette” means any roll for smoking made wholly or in part of tobacco, irrespective of size or shape and whether such tobacco is flavored, adulterated or mixed with any other ingredient, the wrapper or cover of which is made of paper […]

§ 75-23-33. Prohibited acts

It shall be unlawful for any person: To sell or distribute in this state or to acquire, hold, own, possess or transport, for sale or distribution in this state; or to import, or cause to be imported, into this state for sale or distribution in this state: Any cigarettes the package of which: 1. Bears […]

§ 75-23-35. Penalties

Any person who commits any of the acts prohibited by Section 75-23-33, either knowing or having reason to know he is doing so, shall be guilty of a felony, and upon conviction thereof shall be punished by a fine of not more than Five Thousand Dollars ($5,000.00) or imprisonment of not more than five (5) […]

§ 75-23-37. Revocation and suspension of licenses and permits to sell tobacco; seizure, forfeiture, and destruction of contraband cigarettes

Upon finding a violation of this article or a regulation promulgated pursuant to this article, the commission may revoke or suspend the license or licenses of any permittee pursuant to the procedures set forth in Section 27-69-9 and may also impose on the permittee a civil penalty in an amount not to exceed the greater […]

§ 75-23-39. Presumption that imported cigarettes with confusingly similar trade name or trademark to that of domestic brand have been purchased outside ordinary channels of trade

For purposes of this chapter, cigarettes imported or reimported into the United States for sale or distribution under any trade name, trade dress or trademark that is the same as, or is confusingly similar to, any trade name, trade dress or trademark used for cigarettes manufactured in the United States for sale or distribution in […]

§ 75-23-41. Enforcement of this article; injunctive or other equitable relief

This article shall be enforced by the Attorney General, local district attorneys and local county prosecuting attorneys. The authority enforcing this article may request the assistance of local law enforcement agencies, and local law enforcement agencies receiving a request for assistance in the enforcement of this article shall provide the necessary assistance. The commission may […]

§ 75-23-43. This article inapplicable to cigarettes imported for personal use and/or sold as duty-free merchandise; penalties additional to other penalties

This article shall not apply to: Cigarettes allowed to be imported or brought into the United States for personal use; and Cigarettes sold or intended to be sold as duty-free merchandise by a duty-free sales enterprise in accordance with the provisions of 19 USCS 1555(b) and any implementing regulations; provided, however, that this article shall […]