Section 47-2426 - Application of Sections 47-2419 through 47-2425(a) Sections 2419 through 2425 [§§ 47-2419 through 47-2425] shall not apply to cigarettes which, in accordance with section 555 of An Act to provide revenue, to regulate commerce with foreign countries, to encourage the industries of the United States, to protect labor and for other purposes, approved June 17, 1930 (46 Stat. 743; 19 U.S.C. § 1555(b)), and any implementing regulations, are (1) allowed to be imported or brought into the United States, or (2) sold or intended to be sold as duty-free merchandise by a duty-free sales enterprise; provided, that this section shall apply to any such cigarettes that are brought back into the customs territory for resale within the customs territory.(b) The penalties provided in this chapter are in addition to any other penalties imposed under law.Apr. 3, 2001, D.C. Law 13-225, § 2(c), 48 DCR 35; June 19, 2001, D.C. Law 13-313, § 16(c)(7), 48 DCR 1873. Gross sales tax, "retail sale" and "sale at retail" defined, exceptions, see § 47-2001. .