The article presents the problem of the consequences of inconsistency in the regulation of a given matter on the basis of several regulatory regimes. The example of so-called consumer production of cigarettes reveals extremely complex relationships between administrative and penal provisions provided for in two or more merit statutes. The statute on the production of ethyl alcohol and the manufacture of tobacco products and the accompanying case law seems to be completely out of sync with the subject matter of the statute on excise duty, which contains different rules for the production of cigarettes. The dynamics of legislative changes and the parallel nature of tax and administrative regulations lead to extremely dubious results for economic life and legal transparency.