STOP Act

Smuggled Tobacco Prevention Act of 2010 or the STOP Act - Amends the Internal Revenue Code to restrict the sale, lease, importation, or delivery of tobacco production machines to persons lawfully engaged in: (1) the sale, lease, or delivery of such machines; (2) the manufacture or processing of tobacco products, including for personal use; or (3) the application of unique identification markings onto tobacco product packages. Defines "tobacco production machine" as a machine used to manufacture, process, or package tobacco products or to apply unique identification markings to packages of tobacco products. Requires any person leasing, importing, exporting, or delivering a tobacco production machine to keep records relating to any transfers or deliveries of such machines.

Requires manufacturers and importers of tobacco products to affix a unique identification marking to each package of tobacco products prior to sale or distribution of such products. Directs the Secretary of the Treasury to design a system of unique identification markings that does not interfere with state and local tax stamps and markings.

Requires wholesalers of tobacco products to obtain permits for selling or exporting tobacco products.

Establishes new criminal offenses relating to the distribution of tobacco products. Increases the civil penalty for tobacco-related infractions from $1,000 to $10,000.

Establishes in the Treasury the Anti-Contraband Tobacco Trafficking Fund to finance the enforcement provisions of this Act and other laws relating to contraband or illegal tobacco products using the increased civil and criminal fines provided by this Act.

Amends the Tariff Act of 1930 to impose a civil penalty for the importation of tobacco products and cigarette papers and tubes by fraudulent means.