I think most people would be smart enough not to even order this, but you never know.
Liquid Xpress does offer tobacco flavoring for DIY. I couldn't tell you exactly what tobacco it is... but I'm sure Rob could if you send him a message.
Eliquid Flavoring
I think you might be wise to get legal advice Trintek, we're just a bunch of loud mouths on the internet and can't really give you reliable advice.
If you're selling something illegal, dangerous, uninsurable, or whatever then you really need professional advice on what to do.
If a child gets a half ml of that on their tongue somehow then theoretically it will kill them. Accidents do happen so make sure you're covered.
Somebody is bound to vape that 48 straight and end up seriously ill. It reminds me of someone here a while ago who ended up at the hospital because of vaping 36 when they were used to low nic cigs.