No Smoking Ashtrays can actually make you smoke more. The one above can be had for $14.99 over at 1ofaKindStuff.com.
Of course, this one is a little more discreet. I think as long as you place the cigarettes outside the red paint, you are good to go. This one is a little cheaper at $8.99 over at gadgetgoodies.com.
But yes, both No Smoking ashtrays would make a great gift for your fellow smoker friend without looking like you promote his/her habits.