New South Wales Health Minister Ryan Park has announced a new regime, taking on stores selling under-the-counter cigarettes.

Individuals trading without a licence will face fines of $44,000 dollars, rising to more than $200,000 dollars for corporations.

New South Wales is the final state to penalise illegal cigarette sales, with growing evidence smokers are shifting to the black market, where a box of 25s is half the price of a legit pack, currently worth a whopping $50.

That black market is fuelled by organised crime, with the firebombing of tobacco stores becoming common in most states.

The whole issue is being firmly placed at the feet of the federal government for sending the excise tax skyrocketing.

There are now calls to reduce the tax to right a broken system and bring the illegal trade to its knees.