((a)) ** General rule** Every person engaged in business as—

((1)) a manufacturer of tobacco products,

((2)) a manufacturer of cigarette papers and tubes, or

((3)) an export warehouse proprietor,

((b)) ** Reduced rates for small proprietors**

((1)) ** In general** Subsection (a) shall be applied by substituting “$500” for “$1,000” with respect to any taxpayer the gross receipts of which (for the most recent taxable year ending before the 1st day of the taxable period to which the tax imposed by subsection (a) relates) are less than $500,000.

((2)) ** Controlled group rules** All persons treated as 1 taxpayer under section 5061(e)(3) shall be treated as 1 taxpayer for purposes of paragraph (1).

((3)) ** Certain rules to apply** For purposes of paragraph (1), rules similar to the rules of subparagraphs (B) and (C) of section 448(c)(3) shall apply.

((c)) ** Penalty for failure to register** Any person engaged in a business referred to in subsection (a) who willfully fails to pay the tax imposed by subsection (a) shall be fined not more than $5,000, or imprisoned not more than 2 years, or both, for each such offense.