Section 471-D. Special provision as to imposition of taxes on certain tobacco products

If a person shall receive any tobacco  products,  upon  which  tobacco products this state was without power to impose the taxes
  under this article,  and  such  person  shall  thereafter  possess  such
  tobacco  products  for  sale  or  use  any such tobacco products in such
  manner and under such circumstances as  may  subject  the  same  to  the
  taxing  power  of this state with respect to such possession for sale or
  use, such person shall be liable for the tax  imposed  by  section  four
  hundred  seventy-one-b or four hundred seventy-one-c of this article, as
  the case may be with respect to such sale or use,  and  shall  make  the
  same reports and returns, pay the same taxes and be subject to all other
  provisions  of this article relating to distributors, except that such a
  person shall not be subject to the provisions of sections  four  hundred
  seventy-two  and four hundred eighty of this article if such person does
  not offer tobacco products for sale.