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Any person who knowingly and willfully files any false or fraudulent entry or claim for the payment of drawback upon the exportation or destruction of merchandise or knowingly or willfully makes or files any false document for the purpose of securing the payment to himself or others of any drawback on the exportation or destruction of merchandise greater than that legally due, will be subject to the criminal provisions of 18 U.S.C

30 Some commentators have argued that the importance of peer influence has been overestimated, and that the clustering of smoking behaviour within peer groups could be because adolescents seek out friendships with individuals who share similar interests, of which smoking may be just one signifier, 31,32, 33 (i.e

137 A qualitative study in New Zealand explored retailers' views on existing and potential future tobacco retail policies

Apart from the British-American Tobacco Co., a few small textile, joss-stick, and rubber-shoe factories, and the like, there are no manufacturing companies of more than local importance