AS 43.50.640

Misconduct involving unstamped cigarettes or stamps in the first degree.

(a) A person commits the crime of misconduct involving unstamped cigarettes or stamps in the first degree if the person
(1) with reckless disregard that the cigarettes are unstamped
(A) sells or distributes 5,000 or more unstamped cigarettes in a single transaction;
(B) owns or possesses 5,000 or more unstamped cigarettes with the intent to sell;  or
(C) acquires, holds, transports, imports, or possesses 10,000 or more unstamped cigarettes;  or
(2) with reckless disregard that the stamp was previously affixed to another cigarette package
(A) affixes a previously used stamp to a cigarette package;  or
(B) possesses, sells, or distributes a previously used stamp.
(b) Misconduct involving unstamped cigarettes or stamps in the first degree is a class C felony.