118 STAT. 1532 PUBLIC LAW 108–357—OCT. 22, 2004 (2) GROSS DOMESTIC VOLUME.—The volume of domestic sales shall be calculated based on gross domestic volume. (3) MEASUREMENT.—For purposes of the calculations under this subsection and the certifications under subsection (h) by the Secretary, the volumes of domestic sales shall be measured by— (A) in the case of cigarettes and cigars, the number of cigarettes and cigars; and (B) in the case of the other classes of tobacco products specified in subsection (c)(1), in terms of number of pounds, or fraction thereof, of those products. (h) MEASUREMENT OF VOLUME OF DOMESTIC SALES.— (1) SUBMISSION OF INFORMATION.—Each manufacturer and importer of tobacco products shall submit to the Secretary a certified copy of each of the returns or forms described by paragraph (2) that are required to be filed with a Federal agency on the same date that those returns or forms are filed, or required to be filed, with the agency. (2) RETURNS AND FORMS.—The returns and forms described by this paragraph are those returns and forms that relate to— (A) the removal of tobacco products into domestic com merce (as defined by section 5702 of the Internal Revenue Code of 1986); and (B) the payment of the taxes imposed under charter 52 of the Internal Revenue Code of 1986, including AFT Form 5000.24 and United States Customs Form 7501 under currently applicable regulations. (3) EFFECT OF FAILURE TO PROVIDE REQUIRED INFORMA TION.—Any person that knowingly fails to provide information required under this subsection or that provides false informa tion under this subsection shall be subject to the penalties described in section 1003 of title 18, United States Code. The Secretary may also assess against the person a civil penalty in an amount not to exceed two percent of the value of the kind of tobacco products manufactured or imported by the person during the fiscal year in which the violation occurred, as determined by the Secretary. (i) CHALLENGE TO ASSESSMENT.— (1) APPEAL TO SECRETARY.—A manufacturer or importer subject to this section may contest an assessment imposed on the manufacturer or importer under this section by notifying the Secretary, not later than 30 business days after receiving the assessment notification required by subsection (d), that the manufacturer or importer intends to contest the assessment. (2) INFORMATION.—Not later than 180 days after the date of the enactment of this title, the Secretary shall establish by regulation a procedure under which a manufacturer or importer contesting an assessment under this subsection may present information to the Secretary to demonstrate that the assessment applicable to the manufacturer or importer is incor rect. In challenging the assessment, the manufacturer or importer may use any information that is available, including third party data on industry or individual company sales vol umes. (3) REVISION.—If a manufacturer or importer establishes that the initial determination of the amount of an assessment Deadline. Regulations. Deadline. Certification.
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