There is a great deal of misunderstanding about who/what is covered by the Jenkins Act, as it was rarely utilized until the advent of internet cigarette sales because of the huge tax increases being imposed by various states
Common sense would tell me that if a state is so concerned about losing cigarette tax revenue they should re-think their cigarette tax rates. Of course there is never any common sense utilized when government sees a money grab, particularly when it comes to the evil smokers.
But I wonder how much it costs these states to pursue all these records and then track down the scoflaws -- wouldn't it just make more fiscal sense to lower the tax instead of wasting even more time and tax money?
It costs quite a bit. That's why they only pursue cases in which the person owes thousands of dollars in unpaid taxes.
The same rationale applies to toll violators, BTW. Every now and then you'll see a story about someone who is being prosecuted in New Jersey for driving through the EZ-Pass lanes without an EZ-Pass tag, but it always involves a business owner with a fleet of vehicles who has run up at least $10,000 in violations over the years.