(1) KRS § 248.752 and KRS § 248.754 shall not apply to:
(a) Cigarettes allowed to be imported or brought into the United States for personal use; and

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(b) Cigarettes sold or intended to be sold as duty-free merchandise by a duty-free sales enterprise in accordance with the provisions of 19 U.S.C. § 1555(b) and any implementing regulations, but KRS § 248.754 and KRS § 248.756 shall apply to any cigarettes that are brought back into the customs territory for resale within the customs territory.
(2) The penalties provided in KRS § 248.756, 248.760, and 248.762 are in addition to any other penalties imposed under other law.
Effective: January 1, 2002
History: Created 2001 Ky. Acts ch. 150, sec. 10, effective January 1, 2002.