Sec. 17. A person who: (1) knowingly sells, distributes, or transports more than twelve thousand (12,000) cigarettes in violation of section 8 or 9 of this chapter; and (2) has previously been convicted of an offense under section 15 or 16 of this chapter; commits a Level 6 felony. IC 24-3-5 Chapter 5. Delivery Sales of Tobacco Products 24-3-5-0.1 "Cigarette" 24-3-5-0.2 "Cigarette manufacturer" 24-3-5-0.3 "Commission" 24-3-5-1 "Delivery sale" 24-3-5-1.5 "Distributor" 24-3-5-2 "Merchant" 24-3-5-3 "Tobacco product" 24-3-5-4 Requirements 24-3-5-4.5 Delivery sale by merchant; penalties 24-3-5-5 Mailing or shipping tobacco products; requirements; penalties 24-3-5-6 Filing with department of state revenue; compliance 24-3-5-7 Pay taxes or provide notice; penalties 24-3-5-8 Civil penalties
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