Chapter 2 Adjustments - §2E4.1

Set base offense level and special offense characteristics (SOCs).

Unlawful Conduct Relating to Contraband Cigarettes and Smokeless Tobacco

Base Offense Level

Level 9
Level from §2T4.1 (Tax Table) corresponding to the amount of the tax evaded
Total Offense Level:0

Statutory Provisions:

  • 18 U.S.C. §§ 2342(a), 2344(a)