Possession of Unstamped Cigarettes/Little Cigars
By law, each Pennsylvanian may possess up to one carton of cigarettes not bearing PA cigarette tax stamps.
However, the purchaser is still responsible for paying Pennsylvania cigarette and use taxes on those out-of-state cigarettes.
Depending on the quantity of unstamped cigarettes a person or retailer possesses, he or she could be criminally charged with a summary, misdemeanor or felony offense and sentenced to fines and/or imprisonment.