123STA T . 1 85 1 PUBLIC LA W 111 – 31 —J U NE 22 , 2 0 0 9‘ ‘ (5)RECORDK EE PINGBY RE TA I L ER S.—TheS e cr e ta r ys ha l l no tre qui re any retailer to m aintain recor d s relatin g to indi -v idual p urchasers o f to b acco products for personal consumption. ‘‘(c) RECORDS I NSPECTION.—If the Secretary has a reasonable belief that a tobacco product is part of an illicit trade or smuggling or is a counterfeit product , each person w ho manufactures, proc- esses, transports, distributes, receives, holds, pac k ages, e x ports, or imports tobacco products shall, at the request of an officer or employee duly designated by the Secretary, permit such officer or employee, at reasonable times and within reasonable limits and in a reasonable manner, upon the presentation of appropriate credentials and a written notice to such person, to have access to and copy all records (including financial records) relating to such article that are needed to assist the Secretary in investigating potential illicit trade, smuggling, or counterfeiting of tobacco prod- ucts. The Secretary shall not authori z e an officer or employee of the government of any of the several States to exercise authority under the preceding sentence on Indian country without the express written consent of the Indian tribe involved. ‘‘(d) K NO W LEDGE O F ILLEGAL TRANSACTION.— ‘‘( 1 ) N OTIFICATION.—If the manufacturer or distributor of a tobacco product has knowledge which reasonably supports the conclusion that a tobacco product manufactured or distrib- uted by such manufacturer or distributor that has left the control of such person may be or has been— ‘‘( A ) imported, exported, distributed, or offered for sale in interstate commerce by a person without paying duties or taxes required by law
or ‘‘( B ) imported, exported, distributed, or diverted for possible illicit marketing, the manufacturer or distributor shall promptly notify the Attorney G eneral and the Secretary of the Treasury of such knowledge. ‘‘( 2 ) KNOWLEDGE DEFINED.— F or purposes of this subsection, the term ‘knowledge ’ as applied to a manufacturer or distributor means— ‘‘(A) the actual knowledge that the manufacturer or distributor had; or ‘‘(B) the knowledge which a reasonable person would have had under like circumstances or which would have been obtained upon the exercise of due care. ‘‘(e) C ONS U LTATION.—In carrying out this section, the Secretary shall consult with the Attorney General of the U nited States and the Secretary of the Treasury, as appropriate.’’. SEC.302 .S TUDYAN D R E PO RT. (a) STUDY.—The Comptroller General of the United States shall conduct a study of cross-border trade in tobacco products to— (1) collect data on cross-border trade in tobacco products, including illicit trade and trade of counterfeit tobacco products and make recommendations on the monitoring of such trade; (2) collect data on cross-border advertising (any advertising intended to be broadcast, transmitted, or distributed from the United States to another country) of tobacco products and make recommendations on how to prevent or eliminate, and what technologies could help facilitate the elimination of, cross-border advertising; and Notice.
