§ 27-3. Amount of tax.

(a) In general.

The amount of the tax imposed is as specified in this section.

(b) Cigars.

For cigars, the tax is:

(1) for cigars weighing 3 pounds or less per 1,000:

$0.03 per cigar

(2) for cigars weighing more than 3 pounds per 1,000:

$0.06 per cigar

For pipe tobacco, the tax is:

(1) for each package of 1.5 ounces or less:

$0.36

(2)for each package of more than 1.5 ounces:

$0.36 per unit or fraction of a unit of 1.5 ounces

(d) Smokeless tobacco.

For smokeless tobacco, the tax is:

(1) for each package of 1.5 ounces or less:

$0.36

(2) for each package of more than 1.5 ounces:

$0.36 per unit or fraction of a unit of 1.5 ounces