PUBLIC LAW 105-33—AUG. 5, 1997 111 STAT. 673 "(1) a person who produces cigars, cigarettes, smokeless tobacco, pipe tobacco, or roll-your-own tobacco solely for the person's own personal consumption or use, and". (C) The chapter heading for chapter 52 of such Code is amended to read as follows: "CHAPTER 52—TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES**. (D) The table of chapters for subtitle E of such Code is amended by striking the item relating to chapter 52 and inserting the following new item: " CHAPTER 52. Tobacco products and cigarette papers and tubes. ". (h) MODIFICATIONS OF CERTAIN TOBACCO TAX PROVISIONS. — (1) EXEMPTION FOR EXPORTED TOBACCO PRODUCTS AND CIGA- RETTE PAPERS AND TUBES TO APPLY ONLY TO ARTICLES MARKED FOR EXPORT.— (A) Subsection (b) of section 5704 of such Code is amended by adding at the end the following new sentence: "Tobacco products and cigarette papers and tubes may not be transferred or removed under this subsection unless such products or papers and tubes bear such marks, labels, or notices as the Secretary shall by regulations prescribe.". (B) Section 5761 of such Code is amended by redesignating subsections (c) and (d) as subsections (d) and (e), respectively, and by inserting after subsection (b) the following new subsection: "(c) SALE OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES FOR EXPORT. —Except as provided in subsections (b) and (d) of section 5704— "(1) every person who sells, relands, or receives within the jurisdiction of the United States any tobacco products or cigarette papers or tubes which have been labeled or shipped for exportation under this chapter, "(2) every person who sells or receives such relanded tobacco products or cigarette papers or tubes, and "(3) every person who aids or abets in such selling, relanding, or receiving, shall, in addition to the tax and any other penalty provided in this title, be liable for a penalty equal to the greater of $1,000 or 5 times the amount of the tax imposed by this chapter. All tobacco products and cigarette papers and tubes relanded within the jurisdiction of the United States, and all vessels, vehicles, and aircraft used in such relanding or in removing such products, papers, and tubes from the place where relanded, shall be forfeited to the United States.". (C) Subsection (a) of section 5761 of such Code is amended by striking "subsection (b)" and inserting "subsection (b) or (c)". (D) Subsection (d) of section 5761 of such Code, as redesignated by subparagraph (B), is amended by striking "The penalty imposed by subsection (b)" and inserting 'The penalties imposed by subsections (b) and (c)". (E)(i) Subpart F of chapter 52 of such Code is amended by adding at the end the following new section:
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