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Makki has been described in court paperwork as a conduit for contraband cigarettes that were part of the "Charlotte Hezbollah Cell," in which Mohamad Hammoud played a leadership role.[103] A Detroit Free Press article about the case indicated that Makki had smuggled between $38,000 and $72,000 worth of cigarettes to Michigan once a month for two years and personally gave more than $2,000 to the "orphans and martyrs" program of Hezbollah.[104] Makki (see below) actually placed what he called a "resistance tax"[105] on top of his sale of illicit cartons of cigarettes, apparently ensuring customers that the money would be redirected to Hezbollah

These illicit devices are often mislabeled, contain undisclosed nicotine concentrations, or in some cases, far exceed legal limits

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Curtis C, Novotny TE, Lee K, Freiberg M, McLaughlin I

Just how much that revenue has fallen is complicated to calculate specifically, due to the three different tax rate hikes during the past 20 years