""WARNING: Smoking is hazardous to your health." Yeah? I've got bigger fish to fry right now...
The Cigarette Warning, known as the Tobacco Ad (タバコの広告 Tabako no kōkoku ) in the Japanese game, is a special item that can be picked-up only by Kevin Ryman in the West entrance to the South Raccoon Street station. Specifically, it is on the floor against the yellow advertisement. It is an example of censorship of game content.
This item can be found in the North entrance.