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Possession and consumption of substances in contravention of the DDO will be subject to a maximum penalty of seven years imprisonment and a fine of $1 million

In 1970 the state's greatest sources of lost cigarette sales were to other states[62] and to cigarettes "lost in transit, hijacking and thefts."[63] At a 1970 NTTA meeting, Michigan reported 19 cigarette tax violations for the year: 10 for possessing, five for transporting, three for selling, and one "other."[64] At a 1976 NTTA meeting, an analyst concluded that Indiana's per-capita cigarette consumption "confirm[ed] that bootlegging [was] in proportion not only to actual tax rates but also to tax disparity

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