WVC 60 - 9 - 9
This article does not apply to cigarettes allowed to be
imported or brought into the United States for personal use, and
cigarettes sold or intended to be sold as duty-free merchandise by
a duty-free sales enterprise in accordance with the provisions of
19 U.S.C. 1555(b) and any implementing regulations: Provided,
this article does apply to any cigarettes that are brought back
into the customs territory for resale within the customs territory.
The penalties provided in this article are in addition to any other
penalties imposed under other law.