Relates to the collection of the tax on cigarettes and penalties for evasion or defeat of such tax; repealer

Provides an exemption from the tax on cigarettes sold to or received by members of a federally recognized Indian tribe, however the tax rate on sales to non-tribal members shall be equal to the state tax rate; directs licensed agents to affix cigarette stamps to each package of cigarettes sold except certain tax-exempt cigarette sales; directs agents to affix cigarette stamps to packages within 21 days of receipt of any cigarettes; provides certain duties of manufacturers, importers, agents and dealers; requires certain reporting and recordkeeping procedures; provides certain criteria for denial of certain cigarette licenses; increases penalties for violation of the cigarette and tobacco products tax.