NY A01901

Makes it unlawful for any person engaged in selling cigarettes to ship cigarettes to anyone in New York State who is not a licensed tax agent, wholesale dealer, registered retail dealer, export warehouse proprietor, customs bonded warehouse operator, or government official acting in official capacity.

Prohibits common or contract carriers from knowingly transporting cigarettes to unauthorized persons, with a presumption that transport to a home or residence violates this requirement; permits non-carriers and registered retail dealers to transport no more than 800 cigarettes at one time.

Establishes criminal penalties of class A misdemeanor for first violations and class E felony for subsequent violations of shipment and transportation restrictions.

Sets civil penalties at the greater of $5,000 per violation or $100 per pack of cigarettes shipped or transported in violation of the law.

Authorizes the Attorney General and corporation counsel of any political subdivision that imposes a cigarette tax to bring actions to recover civil penalties, with all penalties retained by the state or political subdivision that brings the action.