Penalty

Whoever transports or imports into Guam for delivery or commercial use in Guam tobacco products or electronic cigarettes in violation of this Article shall be penalized as follows:

(a)in the case of a first violation, the person, owner or consignee shall be guilty of a misdemeanor and shall be fined One Thousand Dollars ($1,000.00) or imprisoned for not more than one

(1)year, or both;

(b)in the case of any subsequent violation, the person, owner or consignee shall be guilty of a felony of the third degree and shall be fined Ten Thousand Dollars ($10,000.00) or imprisoned for not more than five

(5)years, or both.

(c)any individual who imports tobacco products outside the exemptions identified in this Article shall be imposed a fine of three

(3)times the taxable assessment, which shall be determined using the tax rate established in § 26603 of Article 6, Chapter 26, Title 11, Guam Code Annotated, by the Officer of the Customs and Quarantine Agency at the port of entry. The commodity shall be seized, and the violator of this Section shall be fined additionally the same amount as the taxable assessment for the cost of storage, destruction, and administrative fees for tobacco products or electronic cigarettes exceeding the exemption pursuant to Title 9, Guam Code Annotated, § 47.70. This fee shall be deposited according to the following:

(1)fifty percent (50%) in the Customs Local Forfeiture Account (CLFA); and

(2)fifty percent (50%) in the Youth Tobacco Education and Prevention Fund (YTEP Fund).

(d)The Customs and Quarantine Agency shall maintain a database of all individuals who are in violation of this Section to determine and administer subsequent violation charges.