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Violations are punishable by up to five years imprisonment, along with seizures of assets from anyone possessing illegally purchased cigarettes."[32] The Treasury's Web page also provides the following instructions for law-abiding cross-border shoppers and any other smokers who purchase untaxed cigarettes: "Should a Michigan purchaser become aware that they have acquired cigarettes without Michigan stamps/taxes, Treasury has provided forms with which taxpayers can send in the Tobacco and Use taxes that should have been paid