MO SB1096

Amends Section 196.1003, RSMo, governing tobacco manufacturers who sell cigarettes in Missouri but are not participating in the Master Settlement Agreement (MSA)

Changes how excess escrow funds are calculated for release back to non-participating manufacturers, requiring calculations based on final MSA payment determinations including all adjustments under Section IX(i), rather than preliminary allocable share calculations

Non-participating manufacturers must deposit funds into qualified escrow accounts by April 15 each year, with current rates at $0.0188482 per unit sold (2007 and thereafter), adjusted for inflation

Civil penalties for escrow violations range from 5% per day (up to 100% total) for standard violations to 15% per day (up to 300% total) for knowing violations, with potential 2-year sales bans for repeat knowing violations

Contains an emergency clause making the act effective immediately upon passage to protect the state's economic welfare