1. Short title and table of contents (a) Short title This Act may be cited as the Tobacco Excise Tax and Parity Act of 2017 . (b) Table of contents The table of contents of this Act is as follows: Sec. 1. Short title and table of contents. Title I—Tobacco Excise Tax and Parity Sec. 101. Tobacco excise tax and parity. Title II—Amendments to Internal Revenue Code of 1986 Sec. 201. Amendment of 1986 code. Sec. 202. Machines used to manufacture or package tobacco products or processed tobacco. Sec. 203. Improved marking and labeling. Sec. 204. Wholesalers and manufacturers, importers, and sellers of tobacco production machines required to have permit. Sec. 205. Conditions of permit. Sec. 206. Records to be maintained. Sec. 207. Reports. Sec. 208. Fraudulent offenses. Sec. 209. Penalties. Sec. 210. Coordination with other government officials. Sec. 211. Definitions. Sec. 212. Conforming amendments. Sec. 213. Effective date. Title III—Import Fraud Sec. 301. Maximum penalty for importation of tobacco products and cigarette papers and tubes by fraudulent means. Title IV—Exclusions regarding Indian tribes and tribal matters Sec. 401. Exclusions regarding Indian tribes and tribal matters. I Tobacco Excise Tax and Parity 101. Tobacco excise tax and parity (a) Increase in excise tax on small cigars and cigarettes (1) Small cigars Section 5701(a)(1) of the Internal Revenue Code of 1986 is amended by striking $50.33 and inserting $97.65 . (2) Cigarettes Section 5701(b) of such Code is amended— (A) by striking $50.33 in paragraph (1) and inserting $97.65 , and (B) by striking $105.69 in paragraph (2) and inserting $205.06 . (b) Tax parity for pipe tobacco and roll-Your-Own tobacco (1) Pipe tobacco Section 5701(f) of the Internal Revenue Code of 1986 is amended by striking $2.8311 cents and inserting $48.08 . (2) Roll-your-own tobacco Section 5701(g) of such Code is amended by striking $24.78 and inserting $48.08 . (c) Tax parity for large cigars (1) In general Paragraph (2) of section 5701(a) of the Internal Revenue Code of