[Congressional Record Volume 150, Number 96 (Tuesday, July 13, 2004)]
[Senate]
[Pages S8032-S8034]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

      By Mr. WYDEN:
  S. 2642. A bill to amend the Internal Revenue Code of 1986 to deter 
the smuggling of tobacco products into the United States, and for other 
purposes; to the Committee on Finance.
  Mr. WYDEN. Mr. President, today I am introducing the Smuggled Tobacco 
Prevention Act of 2004, and Representative Doggett of Texas is 
introducing identical legislation in the House of Representatives.
  As many of my colleagues know, I have long believed that we must do 
everything we can to help protect our children from becoming addicted 
to tobacco. Whether a child is in Bend, OR or in Bangladesh, that child 
should be able to grow up tobacco-free.
  Cigarettes are the world's most smuggled legal consumer product. 
Tobacco smuggling contributes to the availability of cheap cigarettes 
and not only deprives governments of needed revenue, but harms the 
health of our citizens and of people around the world. Last month the 
U.S. Bureau of Alcohol, Tobacco, Firearms and Explosives reported that 
they have more than 300 open cases of illicit cigarette trafficking, up 
from only a handful five years ago. Some of those cases have been 
linked to the funding of terrorism.
  In our country traffickers buy a large volume of cigarettes in States 
where the cigarette tax is low, and take them to States with higher 
taxes and sell them at a discount without paying the higher cigarette 
tax in those States. That illegal activity deprives States and 
localities of funds needed for schools, policing, and roads.
  With better labeling, tracing, and record-keeping we believe we can 
end this illegal activity. Our legislation takes those common sense 
steps and requires that individual product packages be marked with the 
destination and that bonds be posted until we are assured that the 
tobacco product has reached its destination. The legislation would 
require record keeping and making those records available for 
inspection. The Smuggled Tobacco Prevention Act also provides whistle-
blower protection for those who help authorities in locating smuggling 
activity.
  I urge my colleagues to join me in strengthening our laws against 
cigarette smuggling because it is good health policy, and it is sound 
fiscal policy and good leadership to do so.
  There being no objection, the bill was ordered to be printed in the 
Record, as follows:

                                S. 2642

       Be it enacted by the Senate and House of Representatives of 
     the United States of America in Congress assembled,

     SECTION 1. SHORT TITLE; AMENDMENT OF 1986 CODE.

       (a) Short Title.--This Act may be cited as the ``Smuggled 
     Tobacco Prevention Act of 2004''.

          TITLE I--AMENDMENTS TO INTERNAL REVENUE CODE OF 1986

     SEC. 101. AMENDMENT OF 1986 CODE.

       Except as otherwise expressly provided, whenever in this 
     title an amendment or repeal is expressed in terms of an 
     amendment to, or repeal of, a section or other provision, the 
     reference shall be considered to be made to a section or 
     other provision of the Internal Revenue Code of 1986.

     SEC. 102. IMPROVED MARKING AND LABELING; EXPORT BONDS.

       (a) In General.--Subsection (b) of section 5723 (relating 
     to marks, labels, and notices) is amended--
       (1) by striking ``, if any,'' and
       (2) by adding at the end the following: ``Such marks, 
     labels, and notices shall include marks and notices relating 
     to the following:
       ``(1) Identification.--Each person who is a manufacturer or 
     importer of tobacco products shall (in accordance with 
     regulations prescribed by the Secretary) legibly print a 
     unique serial number on all packages of tobacco products 
     manufactured or imported by such person for sale or 
     distribution. Such serial number shall be designed to enable 
     the Secretary to identify the manufacturer of the product 
     (and, in the case of importation, the manufacturer and 
     importer of the product), the location and date of 
     manufacture (and, if imported, the location and date of 
     importation), and any other information the Secretary 
     determines necessary or appropriate for the proper 
     administration of the chapter. The Secretary shall determine 
     the size and location of the serial number.
       ``(2) Marking requirements for exports.--Each package of a 
     tobacco product that is exported shall be marked for export 
     from the United States and shall be marked as to the foreign 
     country which is to be the final destination of such product. 
     Such marking shall be visible and prominent and shall be in 
     English and in the primary language of such foreign country. 
     The Secretary shall promulgate regulations to determine the 
     size and location of the mark.''.
       (b) Sales on Indian Reservations; Package Defined.--Section 
     5723 is amended by adding at the end the following new 
     subsections:
       ``(f) Sales on Indian Reservations.--Each package of a 
     tobacco product that is sold on an Indian reservation (as 
     defined in section 403(9) of the Indian Child Protection and 
     Family Violence Prevention Act (25 U.S.C. 3202(9)) shall be 
     visibly and prominently labeled as such. The Secretary, in 
     consultation with the Secretary of the Interior, shall 
     promulgate regulations with respect to such labeling, 
     including requirements for the size and location of the 
     label.
       ``(g) Definition of Package.--For purposes of this section, 
     the term `package' means the innermost sealed container 
     visible from the outside of the individual container 
     irrespective of the material from which such container is 
     made, in which a tobacco product is placed by the 
     manufacturer and in which such tobacco product is offered for 
     sale to a member of the general public.''.
       (c) Requirements for Tracking of Tobacco Products.--
       (1) In general.--Subchapter B of chapter 52 is amended by 
     adding at the end the following new section:

     ``SEC. 5714. EXPORT BONDS.

       ``(a) Posting of Bond.--
       ``(1) In general.--It shall be unlawful for any person to 
     export any tobacco product unless such person--
       ``(A) has posted with the Secretary a tobacco product bond 
     in accordance with this section for such product that 
     contains a disclosure of the country to which such product 
     will be exported; and
       ``(B) receives a written statement from the recipient of 
     the tobacco products involved that such person--
       ``(i) will not knowingly and willfully violate or cause to 
     be violated any law or regulation of such country, the United 
     States, any State, the District of Columbia, or any 
     possession of the United States with respect to such 
     products; and
       ``(ii) has never been convicted of any offense with respect 
     to tobacco products.
       ``(2) Regulations.--The Secretary shall promulgate 
     regulations that determine the frequency and the amount of 
     each bond that must be posted under paragraph (1), but in no 
     case shall such amount be less than an amount equal to the 
     tax imposed under this chapter on the value of the shipment 
     of the products involved if such products were consumed 
     within the United States.
       ``(3) Export.--For purposes of this subsection, property 
     shall be treated as exported if it is shipped to a foreign 
     country, Puerto Rico, the Virgin Islands, or a possession of 
     the United States, or for consumption beyond the jurisdiction 
     of the internal revenue laws of the United States.
       ``(b) Return of Bond.--The Secretary shall return a bond 
     posted under subsection (a)--
       ``(1) upon a determination by the Secretary (based on 
     documentation provided by the person who posted the bond in 
     accordance with regulations promulgated by the Secretary) 
     that the items to which the bond applies have been received 
     in the country of final destination as designated in the 
     bond, or
       ``(2) under such other circumstance as the Secretary may 
     specify.''
       (2) Clerical amendment.--The table of sections for such 
     subchapter B is amended by adding at the end the following 
     new item:

``Sec. 5714. Export bonds.''

     SEC. 103. WHOLESALERS REQUIRED TO HAVE PERMIT.

       Section 5712 (relating to application for permit) is 
     amended by inserting ``, wholesaler,'' after 
     ``manufacturer''.

     SEC. 104. CONDITIONS OF PERMIT.

       Subsection (a) of section 5713 (relating to issuance of 
     permit) is amended to read as follows:
       ``(a) Issuance.--
       ``(1) In general.--A person shall not engage in business as 
     a manufacturer, wholesaler, or importer of tobacco products 
     or as an export warehouse proprietor without a permit to 
     engage in such business. Such permit shall be issued in such 
     form and in such manner as the Secretary shall by regulation 
     prescribe, to every person properly qualified under sections 
     5711 and 5712. A new permit may be required at such other 
     time as the Secretary shall by regulation prescribe.
       ``(2) Conditions.--The issuance of a permit under this 
     section shall be conditioned upon the compliance with the 
     requirements of--
       ``(A) this chapter,
       ``(B) the Contraband Cigarette Trafficking Act (18 U.S.C. 
     chapter 114),
       ``(C) the Act of October 19, 1949 (15 U.S.C. chapter 10A),
       ``(D) any regulations issued pursuant to such statutes, and
       ``(E) any other federal laws or regulations relating to the 
     taxation, sale, or transportation of tobacco products.''.

     SEC. 105. RECORDS TO BE MAINTAINED.

       Section 5741 (relating to records to be maintained) is 
     amended--
       (1) by inserting ``(a) In General.--'' before ``Every 
     manufacturer'',

[[Page S8033]]

       (2) by inserting ``every wholesaler,'' after ``every 
     importer,'',
       (3) by striking ``such records'' and inserting ``records 
     concerning the chain of custody of the tobacco products 
     (including the foreign country of final destination for 
     packages marked for export) and such other records'', and
       (4) by adding at the end the following new subsection:
       ``(b) Retailers.--Retailers shall maintain records of 
     receipt of tobacco products, and such records shall be 
     available to the Secretary for inspection and audit. An 
     ordinary commercial record or invoice shall satisfy the 
     requirements of this subsection if such record shows the date 
     of receipt, from whom tobacco products were received, and the 
     quantity of tobacco products received. The preceding 
     provisions of this subsection shall not be construed to limit 
     or preclude other recordkeeping requirements imposed on any 
     retailer.''.

     SEC. 106. REPORTS.

       Section 5722 (relating to reports) is amended--
       (1) by inserting ``(a) In General.--'' before ``Every 
     manufacturer'', and
       (2) by adding at the end the following new subsection:
       ``(b) Reports By Export Warehouse Proprietors.--
       ``(1) In general.--Prior to exportation of tobacco products 
     from the United States, the export warehouse proprietor shall 
     submit a report (in such manner and form as the Secretary may 
     by regulation prescribe) to enable the Secretary to identify 
     the shipment and assure that it reaches its intended 
     destination.
       ``(2) Agreements with foreign governments.--Notwithstanding 
     section 6103 of this title, the Secretary is authorized to 
     enter into agreements with foreign governments to exchange or 
     share information contained in reports received from export 
     warehouse proprietors of tobacco products if--
       ``(A) the Secretary believes that such agreement will 
     assist in--
       ``(i) ensuring compliance with the provisions of this 
     chapter or regulations promulgated thereunder, or
       ``(ii) preventing or detecting violations of the provisions 
     of this chapter or regulations promulgated thereunder, and
       ``(B) the Secretary obtains assurances from such government 
     that the information will be held in confidence and used only 
     for the purposes specified in clauses (i) and (ii) of 
     subparagraph (A).

     No information may be exchanged or shared with any government 
     that has violated such assurances.''.

     SEC. 107. FRAUDULENT OFFENSES.

       (a) In General.--Subsection (a) of section 5762 (relating 
     to fraudulent offenses) is amended by striking paragraph (1) 
     and redesignating paragraphs (2) through (6) as paragraphs 
     (1) through (5), respectively.
       (b) Offenses Relating to Distribution of Tobacco 
     Products.--Section 5762 is amended--
       (1) by redesignating subsection (b) as subsection (c),
       (2) in subsection (c) (as so redesignated), by inserting 
     ``or (b)'' after ``(a)'', and
       (3) by inserting after subsection (a) the following new 
     subsection:
       ``(b) Offenses Relating to Distribution of Tobacco 
     Products.--It shall be unlawful--
       ``(1) for any person to engage in the business as a 
     manufacturer or importer of tobacco products or cigarette 
     papers and tubes, or to engage in the business as a 
     wholesaler or an export warehouse proprietor, without filing 
     the bond and obtaining the permit where required by this 
     chapter or regulations thereunder;
       ``(2) for a manufacturer, importer, or wholesaler permitted 
     under this chapter intentionally to ship, transport, deliver, 
     or receive any tobacco products from or to any person other 
     than a person permitted under this chapter or a retailer, 
     except a permitted importer may receive foreign tobacco 
     products from a foreign manufacturer or a foreign distributor 
     that have not previously entered the United States;
       ``(3) for any person (other than the original manufacturer 
     of such tobacco products or an export warehouse proprietor 
     authorized to receive any tobacco products that have 
     previously been exported and returned to the United States) 
     to receive any tobacco products that have previously been 
     exported and returned to the United States;
       ``(4) for any export warehouse proprietor intentionally to 
     ship, transport, sell, or deliver for sale any tobacco 
     products to any person other than the original manufacturer 
     of such tobacco products, another export warehouse 
     proprietor, or a foreign purchaser;
       ``(5) for any person (other than a manufacturer or an 
     export warehouse proprietor permitted under this chapter) 
     intentionally to ship, transport, receive, or possess, for 
     purposes of resale, any tobacco product in packages marked 
     pursuant to regulations issued under section 5723, other than 
     for direct return to a manufacturer for repacking or for re-
     exportation or to an export warehouse proprietor for re-
     exportation;
       ``(6) for any manufacturer, importer, export warehouse 
     proprietor, or wholesaler permitted under this chapter to 
     make intentionally any false entry in, to fail willfully to 
     make appropriate entry in, or to fail willfully to maintain 
     properly any record or report that such person is required to 
     keep as required by this chapter or the regulations 
     promulgated thereunder;
       ``(7) for any person to alter, mutilate, destroy, 
     obliterate, or remove any mark or label required under this 
     chapter upon a tobacco product held for sale, except pursuant 
     to regulations of the Secretary authorizing relabeling for 
     purposes of compliance with the requirements of this section 
     or of State law; and
       ``(8) for any person to sell at retail more than 5,000 
     cigarettes in a single transaction or in a series of related 
     transactions, or, in the case of other tobacco products, an 
     equivalent quantity as determined by regulation.

     Any person violating any of the provisions of this subsection 
     shall, upon conviction, be fined as provided in section 3571 
     of title 18, United States Code, imprisoned for not more than 
     5 years, or both.''.
       (c) Intentionally Defined.--Section 5762 is amended by 
     adding at the end the following:
       ``(d) Definition of Intentionally.--For purposes of this 
     section and section 5761, the term `intentionally' means 
     doing an act, or omitting to do an act, deliberately, and not 
     due to accident, inadvertence, or mistake, regardless of 
     whether the person knew that the act or omission constituted 
     an offense.''.

     SEC. 108. CIVIL PENALTIES.

       Subsection (a) of section 5761 (relating to civil 
     penalties) is amended--
       (1) by striking ``willfully'' and inserting 
     ``intentionally'', and
       (2) by striking ``$1,000'' and inserting ``$10,000''.

     SEC. 109. DEFINITIONS.

       (a) Export Warehouse Proprietor.--Subsection (i) of section 
     5702 (relating to definition of export warehouse proprietor) 
     is amended by inserting before the period the following: ``or 
     any person engaged in the business of exporting tobacco 
     products from the United States for purposes of sale or 
     distribution. Any duty free store that sells, offers for 
     sale, or otherwise distributes to any person in any single 
     transaction more than 30 packages of cigarettes, or its 
     equivalent for other tobacco products as the Secretary shall 
     by regulation prescribe, shall be deemed an export warehouse 
     proprietor under this chapter''.
       (b) Retailer; Wholesaler.--Section 5702 is amended by 
     adding at the end the following:
       ``(p) Retailer.--The term `retailer' means any dealer who 
     sells, or offers for sale, any tobacco product at retail. The 
     term `retailer' includes any duty-free store that sells, 
     offers for sale, or otherwise distributes at retail in any 
     single transaction 30 or fewer packages of cigarettes, or its 
     equivalent for other tobacco products.
       ``(q) Wholesaler.--The term `wholesaler' means any person 
     engaged in the business of purchasing tobacco products for 
     resale at wholesale, or any person acting as an agent or 
     broker for any person engaged in the business of purchasing 
     tobacco products for resale at wholesale.''.

     SEC. 110. EFFECTIVE DATE.

       The amendments made by this title shall take effect on 
     January 1, 2005.

    TITLE II--AMENDMENTS TO THE CONTRABAND CIGARETTE TRAFFICKING ACT

     SEC. 201. AMENDMENTS TO THE CONTRABAND CIGARETTE TRAFFICKING 
                   ACT.

       (a) Expansion of Act To Cover Other Tobacco Products.--
       (1) Paragraphs (1) through (2) of section 2341 of title 18, 
     United States Code, are amended to read as follows:
       ``(1) the term `tobacco product' has the meaning given to 
     such term by section 5702 of the Internal Revenue Code of 
     1986;
       ``(2) the term `contraband tobacco product' means any 
     tobacco product if--
       ``(A)(i) in the case of cigarettes, such cigarettes are in 
     a quantity in excess of 2,000 cigarettes; or
       ``(ii) in the case of a tobacco product other than a 
     cigarette, such product is in a quantity in excess of the 
     equivalent of 2,000 cigarettes as determined under rules made 
     by the Attorney General;
       ``(B)(i) if the State in which such tobacco product is 
     found requires a stamp, impression, or other indication to be 
     placed on packages or other containers of product to evidence 
     payment of tobacco taxes, such tobacco product bears no 
     evidence of such payment; or
       ``(ii) if such State has no such requirement, applicable 
     tobacco taxes are found to be not paid; and
       ``(C) such tobacco product is in the possession of any 
     person other than--
       ``(i) a person holding a permit issued pursuant to chapter 
     52 of the Internal Revenue Code of 1986 as a manufacturer or 
     importer of tobacco products or as an export warehouse 
     proprietor, or a person operating a customs bonded warehouse 
     pursuant to section 311 or 555 of the Tariff Act of 1930 (19 
     U.S.C. 1311 or 1555) or an agent of such person;
       ``(ii) a common or contract carrier transporting the 
     tobacco product involved under a proper bill of lading or 
     freight bill which states the quantity, source, and 
     destination of such product;
       ``(iii) a person--

       ``(I) who is licensed or otherwise authorized by the State 
     where the tobacco product is found to account for and pay 
     tobacco taxes imposed by such State; and
       ``(II) who has complied with the accounting and payment 
     requirements relating to such license or authorization with 
     respect to the tobacco product involved; or

[[Page S8034]]

       ``(iv) an officer, employee, or other agent of the United 
     States or a State, or any department, agency, or 
     instrumentality of the United States or a State (including 
     any political subdivision of a State) having possession of 
     such tobacco product in connection with the performance of 
     official duties;''.
       (2) Section 2345 of title 18, United States Code, is 
     amended--
       (A) by striking ``cigarette tax laws'' each place it 
     appears and inserting ``tobacco tax laws'', and
       (B) by striking ``cigarettes'' and inserting ``tobacco 
     products''.
       (b) Unlawful Acts.--Section 2342 of title 18, United States 
     Code, is amended to read as follows:

     ``Sec. 2342. Unlawful acts

       ``(a) It shall be unlawful for any person knowingly to 
     ship, transport, receive, possess, sell, distribute, or 
     purchase contraband tobacco products.
       ``(b)(1) It shall be unlawful for any person knowingly--
       ``(A) to make any false statement or representation with 
     respect to the information required by this chapter to be 
     kept in the records or reports of any person who ships, 
     sells, or distributes (in a single transaction or in a series 
     of related transactions) any quantity of tobacco product in 
     excess of the quantity specified in or pursuant to section 
     2341(2)(A) with respect to such product, or
       ``(B) to fail to maintain records or reports, alter or 
     obliterate required markings, or interfere with any 
     inspection, required under this chapter, with respect to such 
     quantity of tobacco product.
       ``(c) It shall be unlawful for any person knowingly to 
     transport tobacco products under a false bill of lading or 
     without any bill of lading.''.
       (c) Conforming Amendments Relating to Recordkeeping.--
       (1) Subsections (a) and (b) of section 2343 of title 18, 
     United States Code, are each amended by striking ``any 
     quantity of cigarettes in excess of 60,000 in a single 
     transaction'' and inserting ``(in a single transaction or in 
     a series of related transactions) any quantity of tobacco 
     product in excess of the quantity specified in or pursuant to 
     section 2341(2)(A) with respect to such product''.
       (d) Penalties.--Section 2344 of title 18, United States 
     Code, is amended--
       (1) in subsection (b), by inserting ``or (c)'' after 
     ``section 2342(b)''; and
       (2) by striking subsection (c) and inserting the following 
     new subsection:
       ``(c) Any contraband tobacco products involved in any 
     violation of this chapter shall be subject to seizure and 
     forfeiture, and all provisions of section 9703(o) of title 
     31, United States Code, shall, so far as applicable, extend 
     to seizures and forfeitures under this chapter.''.
       (e) Jenkins Act Amendments.--
       (1) Section 4 of the Act of October 19, 1949 (15 U.S.C. 
     378) is amended by adding at the end the following: ``A State 
     tobacco tax authority may commence a civil action to obtain 
     appropriate relief with respect to a violation of this 
     Act.''.
       (2) Paragraph (2) of section 1 of such Act is amended to 
     read as follows:
       ``(2) The term `tobacco product' has the meaning given to 
     such term by section 5702 of the Internal Revenue Code of 
     1986.''.
       (3) Such Act is further amended by striking ``cigarette'' 
     and ``cigarettes'' each place either appears and inserting 
     ``tobacco product'' and ``tobacco products'' respectively.
       (f) Non-preemption.--Nothing in this title or the 
     amendments made by this title shall be construed to prohibit 
     an authorized State official from proceeding in State court 
     on the basis of an alleged violation of State law.

             TITLE III--WHISTLEBLOWER PROTECTION PROVISIONS

     SEC. 301. WHISTLEBLOWER PROTECTION.

       (a) In General.--Chapter 73 of title 18, United States 
     Code, is amended by inserting after section 1514 the 
     following:

     ``Sec. 1514B. Civil action to protect against retaliation in 
       contraband tobacco cases

       ``(a) Whistleblower Protection for Contraband Tobacco.--No 
     person may discharge, demote, suspend, threaten, harass, or 
     in any other manner discriminate against an employee in the 
     terms and conditions of employment because of any lawful act 
     done by the employee--
       ``(1) to provide information, cause information to be 
     provided, or otherwise assist in an investigation regarding 
     any conduct which the employee reasonably believes 
     constitutes a violation of section 2342 or any other 
     provision of Federal law relating to contraband tobacco, when 
     the information or assistance is provided to or the 
     investigation is conducted by--
       ``(A) a Federal regulatory or law enforcement agency;
       ``(B) any Member of Congress or any committee of Congress; 
     or
       ``(C) a person with supervisory authority over the employee 
     (or such other person working for the employer who has the 
     authority to investigate, discover, or terminate misconduct); 
     or
       ``(2) to file, cause to be filed, testify, participate in, 
     or otherwise assist in a proceeding filed or about to be 
     filed (with any knowledge of the employer) relating to an 
     alleged violation of section 2342, or any provision of 
     Federal law relating to contraband tobacco.
       ``(b) Enforcement Action.--
       ``(1) In general.--A person who alleges discharge or other 
     discrimination by any person in violation of subsection (a) 
     may seek relief under subsection (c), by--
       ``(A) filing a complaint with the Secretary of Labor; or
       ``(B) if the Secretary has not issued a final decision 
     within 180 days of the filing of the complaint and there is 
     no showing that such delay is due to the bad faith of the 
     claimant, bringing an action at law or equity for de novo 
     review in the appropriate district court of the United 
     States, which shall have jurisdiction over such an action 
     without regard to the amount in controversy.
       ``(2) Procedure.--
       ``(A) In general.--An action under paragraph (1)(A) shall 
     be governed under the rules and procedures set forth in 
     section 42121(b) of title 49, United States Code.
       ``(B) Exception.--Notification made under section 
     42121(b)(1) of title 49, United States Code, shall be made to 
     the person named in the complaint and to the employer.
       ``(C) Burdens of proof.--An action brought under paragraph 
     (1)(B) shall be governed by the legal burdens of proof set 
     forth in section 42121(b) of title 49, United States Code.
       ``(D) Statute of limitations.--An action under paragraph 
     (1) shall be commenced not later than 90 days after the date 
     on which the violation occurs.
       ``(c) Remedies.--
       ``(1) In general.--An employee prevailing in any action 
     under subsection (b)(1) shall be entitled to all relief 
     necessary to make the employee whole.
       ``(2) Compensatory damages.--Relief for any action under 
     paragraph (1) shall include--
       ``(A) reinstatement with the same seniority status that the 
     employee would have had, but for the discrimination;
       ``(B) the amount of back pay, with interest; and
       ``(C) compensation for any special damages sustained as a 
     result of the discrimination, including litigation costs, 
     expert witness fees, and reasonable attorney fees.
       ``(d) Rights retained by employee.--Nothing in this section 
     shall be deemed to diminish the rights, privileges, or 
     remedies of any employee under any Federal or State law, or 
     under any collective bargaining agreement.''.
       (b) Clerical Amendment.--The table of sections at the 
     beginning of chapter 73 of title 18, United States Code, is 
     amended by inserting after the item relating to section 1514 
     the following new item:

``1514B. Civil action to protect against retaliation in contraband 
              tobacco cases.''.
                                 ______