subsection: (b) Reports by export warehouse proprietors Prior to exportation of tobacco products or processed tobacco from the United States, the export warehouse proprietor shall submit a report (in such manner and form as the Secretary may by regulation prescribe) to enable the Secretary to identify the shipment and assure that it reaches its intended destination. . 208. Fraudulent offenses (a) In general Subsection (a) of section 5762 is amended— (1) by striking paragraph (1) and redesignating paragraphs (2) through (6) as paragraphs (1) through (5), respectively, and (2) by striking not more than $10,000 and inserting not more than $10,000 or an amount equal to 3 times the amount of the tax imposed under this chapter on the tobacco product involved (whichever is greater) . (b) Offenses relating to distribution of tobacco products, etc (1) In general Section 5762 (as amended by section 202 of this Act) is amended— (A) by redesignating subsection (c) as subsection (d), and (B) by inserting after subsection (b) the following new subsection: (c) Offenses relating to distribution of tobacco products, etc It shall be unlawful— (1) for any person to engage in business as a manufacturer or importer of tobacco products, processed tobacco, or cigarette papers and tubes, as a wholesaler, or an export warehouse proprietor, or as a manufacturer, seller, or importer of tobacco production machines without filing the bond and obtaining the permit where required by this chapter or regulations thereunder, (2) for a manufacturer or importer of tobacco products, or wholesaler to knowingly ship, transport, deliver, or receive any tobacco products from or to any person other than a person who has obtained the permit required by this chapter, a retailer, or a person handling such products solely for purposes of shipment or delivery