For any shipping package containing cigarettes or smokeless tobacco, the delivery seller shall include on the bill of lading—if any—and on the outside of the shipping package—on the same surface as the delivery address—the following clear and conspicuous statement:

“CIGARETTES/SMOKELESS TOBACCO: FEDERAL LAW REQUIRES THE

PAYMENT OF ALL APPLICABLE EXCISE TAXES, AND COMPLIANCE

WITH APPLICABLE LICENSING AND TAX-STAMPING OBLIGATIONS.”