[CurlyDave]

I have this neighbor who receives two shipments a week sent from an Indian reservation in Oklahoma by Fedex. She then sells them to local bars for resale. She makes out big time.

You both realize this is big time illegal. I doubt there would be any kind of prosecution over nickel & dime tax evasion for personal use, but commercial sale like this is liable to earn her some time in the pokey.

[Just another Joe]

I doubt there would be any kind of prosecution over nickel & dime tax evasion for personal use,

Don't be too sure.
I wouldn't put it past the state, in these times of demonizing smokers, to pull a no-knock raid and cart them off.

[Protagoras]

but commercial sale like this is liable to earn her some time in the pokey.

Black markets spring up whenever government thugs make prices high by artificial means. Everywhere and always. Forever.