In the case of nonparticipating manufacturers located outside of the United States, each importer into the United States of any nonparticipating manufacturer's brand families that are sold in this Commonwealth shall bear joint and several liability with the nonparticipating manufacturer for deposit of all escrow due under section 4(a) of the Tobacco Settlement Agreement Act¹ and payment of all civil penalties, fees, costs and attorney fees due under section 4(c) and (d) of the Tobacco Settlement Agreement Act.