[§245-39] Penalty exemptions. (a) Sections 245-37 and 245-38 shall not apply to cigarettes that are exempt from taxes as provided by section 245-3(b).

(b) Sections 245-37 and 245-38 shall not apply to the resale of tax-exempt cigarettes that were purchased from sales outlets operated under the regulations of the Armed Services of the United States. [L 2000, c 249, pt of §1]