I'd have to disagree. It certainly is unenforceable to the extent that it won't stop cigarette smuggling, but the State and its LEOs now have the opportunity to open up a big ol' can of whoop-ass on smokers. Think arrest, fines, asset seizure. And NY won't even be the first. Washington State will confiscate your car if they catch you bringing in out of state cigarettes. The old canard that "Prohibition doesn't work" is as dead as a doornail. It works fine. Ask any DEA agent.
What? Does this mean the drug problem in America has been eradicated? When did this happen? Why am I always the last to know?
You're being silly. NY State will try to make a point but the players always play the odds. And the odds are the courts aren't going to deal with nonsense nickel and dime tax cheats.
I usually say "ask Al Capone." Guess it doesn't matter anymore, though, since there's no longer a dime's worth of difference.