STOP Act

Smuggled Tobacco Prevention Act of 2015 or the STOP Act

Amends the Internal Revenue Code to restrict the sale, lease, export or import, or delivery of tobacco production machines to persons lawfully engaged in: (1) the sale, lease, export or import, or delivery of such machines; (2) the manufacture or packaging of tobacco products or processed tobacco; or (3) the application of unique identification markings onto tobacco products or processed tobacco packages. Requires every person having possession or control of such machines to register them immediately with the Department of the Treasury upon installation. Defines "tobacco production machine" as a machine used to manufacture or package tobacco products or processed tobacco or to apply unique identification markings or other tax-payment indicia to packages of tobacco products or processed tobacco. Extends record keeping requirements to wholesalers and retailers of tobacco products and processed tobacco.

Requires manufacturers and importers of tobacco products to affix a unique identification marking to each package of tobacco products or processed tobacco prior to sale or distribution in the United States or prior to export. Directs Treasury to design a system of unique identification markings that does not interfere with state, local, or tribal tax stamps and markings and that provides a unique serial number or tracking code for each tobacco product.

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

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

Requires Treasury to coordinate with other federal agencies and officials to prevent and reduce tobacco tax evasion and contraband trafficking in tobacco products and processed tobacco.

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.

Provides for the enforcement of this Act in Indian tribal areas.