[§245-16.5] Unlawful shipment of tobacco products; penalty; liability for unpaid taxes. (a) A person or entity commits the offense of unlawful shipment of tobacco products if the person or entity:
(b) This section shall not apply to the shipment of tobacco products if any of the following conditions are met:
(c) Unlawful shipment of tobacco products shall be:
(d) Notwithstanding the existence of other remedies at law, any person or entity that purchases, uses, controls, or possesses any tobacco products for which the applicable taxes imposed under title 14 have not been paid shall be liable for the applicable taxes, plus any penalty and interest as provided for by law.
(e) For purposes of this section: