to a manufacturer for repacking or for re-exportation or to an export warehouse proprietor for re-exportation, (8) for any manufacturer, importer, export warehouse proprietor, or wholesaler permitted under this chapter to make any false entry in, to fail to make an entry in, or to knowingly fail to maintain properly any record or report required by this chapter or the regulations promulgated thereunder with the intent to defraud the United States, (9) for any person, with the intent to defraud the United States, to alter, mutilate, destroy, obliterate, or remove any mark or label required under this chapter upon a tobacco product or processed tobacco held for sale, or to create, possess, or apply on any tobacco product or processed tobacco or its packaging any counterfeit versions of any such marks or labels, and (10) for any person to sell at retail more than 3,000 cigarettes in any single transaction (or series of related transactions), or, in the case of other tobacco products, an equivalent quantity as determined by regulation. Any person violating any of the provisions of this subsection shall, upon conviction, be fined as provided in section 3571 of title 18, United States Code, or imprisoned for not more than 5 years, or both. . (2) Conforming amendment Section 5762(d) (as so redesignated) is amended by striking and (b) and inserting , (b), and (c) . (c) Other offenses Subsection (d) of section 5762 (as so redesignated) is amended by striking not more than $1,000 and inserting not more than $2,500 or an amount equal to the tax imposed under this chapter on the tobacco product or processed tobacco involved (whichever is greater) . 209. Penalties (a) In general (1) Subsection (a) of section 5761 is amended— (A) by striking willfully and inserting knowingly , and (B) by striking $1,000 and inserting $10,000 . (2) Subsection (b) of section 5761 is amended by striking 5 percent and inserting 10 percent . (b) Penalty amounts adjusted for inflation Section 5761 is amended by redesignating subsection (f) as