Here is the complaint in United States v. $400,000 (W.D. N.Y.):

1 Complaint for Forfeiture

Excerpts:

During the investigation, it was determined that the parties involved in the shipping of the contraband cigarettes in interstate commerce also filed false information to the appropriate taxation authorities as required under the Jenkins Act, Title 15, United States Code, Sections 375-378. All cigarette sales made by a stamping agent are required by New York State law to be recorded on a form known as Form CG which had to be sent on a monthly basis to the NYSDT in Albany, New York, with a certificate that the information contained therein was true and correct.

And:

During the time period of September 24, 2012 – January 14, 2013, AARON PIERCE through his corporation, AJ’s Wholesale LLC (“hereafter “AJ’s”) sold 403,413 cartons of cigarettes in a manner designed to make it look on paper as though the untaxed cigarettes were legitimately obtained through Ho-Chunk, Inc. (“HCID”) a tribal cigarette and tobacco distributor, a corporation operated by the Winnebago Tribe of Nebraska, as well as other Native American cigarette and tobacco suppliers.

Finally:

Ho-Chunk, Inc. is the parent company of HCI Logistics (HCIL) which is a commercial transportation company that HCID would use to transport product from the HCID warehouse in Winnebago, Nebraska. Neither HCID nor HCIL are licensed tobacco wholesalers or state stamping agents in Nebraska or New York State.