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The jump in cigarette prices comes after governments decision to impose an additional excise duty under a revised tax structure, pushing up the tax burden across all categories

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2017 Mar;175(1):40-47

If a distributor or wholesaler fails to remit taxes, underreports sales, or violates state regulations, the Department of Revenue may file a claim against the bond

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During World War II, the US military often filled the empty spaces in C-ration boxes with homemade cigarettes and sent them to the battlefield (since cigarettes were the most scarce item on the battlefield), and this was the cigarette that was shipped in the largest quantity