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Manufactured by: Imperial Brands, a leading British tobacco company

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Violations are punishable by up to five years imprisonment, along with seizures of assets from anyone possessing illegally purchased cigarettes."[32] The Treasury's Web page also provides the following instructions for law-abiding cross-border shoppers and any other smokers who purchase untaxed cigarettes: "Should a Michigan purchaser become aware that they have acquired cigarettes without Michigan stamps/taxes, Treasury has provided forms with which taxpayers can send in the Tobacco and Use taxes that should have been paid

The legislation states that the act will not apply to the Youth Tobacco Act, which now prohibits tobacco use for those under 21, rather than 18