当事人也可以在接到处罚通知之日起15日内直接向人民法院起诉。

the party may also, within 15 days after receiving the notice about the decision on punishment, directly bring a suit in a people's court.

复议机关应当在接到复议申请之日起60日内作出复议决定。

The reconsideration department shall, within 60 days after receiving the application for reconsideration, make a reconsideration decision.

当事人对复议决定不服的，可以在接到复议决定之日起15日内向人民法院起诉；复议机关逾期不作出复议决定的，当事人可以在复议期满之日起15日内向人民法院起诉。

The party, if not satisfied with the reconsideration decision, may, within 15 days after receiving the reconsideration decision, bring a suit in a people's court; if the reconsideration department fails to make a reconsideration decision within the time limit, the party may, within 15 days after the expiration of the time limit for reconsideration, bring a suit in a people's court.

事人逾期不申请复议也不向人民法院起诉、又不履行处罚决定的，作出处罚决定的机关可以申请人民法院强制执行。

If a party has not applied for reconsideration, nor brought a suit in a people's court within the time limit, nor complied with the decision on punishment, the department that has made the decision may apply to a people's court for compulsory execution.

 第四十五条 国务院根据本法制定实施条例。

Article 45 The State Council shall formulate implementing regulations on the basis of this Law.

 第四十六条 本法自1992年1月1日起施行。1983年月23日国务院发布的《烟草专卖条例》同时废止。

Article 46 This Law shall enter into force on January 1, 1992. The Regulations on Tobacco Monopoly promulgated by the State Council on September 23, 1983 shall be annulled simultaneously.

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