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A brief Google search will bring many resources to your attention with regard to U.S. Federal Law(s) about the usage, and promotion, of advertising utilizing, or targeting, children and cigarettes. Basically, it is illegal (in the United States) to use, promote, or ALLOW such advertising. Legislation was enacted (circa. - 1998) that vigorously restricted any such advertising, and is supported by significant fines and/or imprisonment.
Although some may think that it really doesn't matter, there are several VERY vigilant Watchdog Organizations that make it their life's mission to eradicate any such advertising, and ANYONE that allows it to be propagated/advertised. I found listings for dozens of these groups on Google, some of which are quite radical in their approach, and the lengths they are willing to take to 'stamp out' such things. And since it is a Federally enforceable statute, they have the backing of legal recourse.
Stephen has a valid point as well. What kind of 'image' do you really want new people to have of your business? You only get one chance to make a first impression. Whilst it may seem humorous to some, it could be offensive to a much larger group (hence the massive 'push' by consumers at large to enact, and enforce, the legislation against such things).
I have not seen the page in question, nor do I have a penchant to align myself with the anti-tobacco coalition (yes, I AM one of those 'nasty' smokers) ad-hock. I would, however, pull/ban such a site based upon the preponderance of verifiable legal precedent, and the fact that an extremely large percentage of the American population (our consumer base) could, indeed, take issue with it. I would also inform whomever the owner/advertiser(s) of the site were with regard to basis for my decision.
_________________ Richard Taylor - Rx2 Central - Focus 4 the Future Inc. 303.257.9407
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