With your cutting tool of choice, cut the bottle slightly above the label all the way around.
Your two pieces should look like this.
Add about an inch of cat litter or sand to the bottom of the bottle.
Turn the top part of the bottle upside down and fit it snugly into the bottom part.
Using any wider household tape, add tape around the outer part of the bottle at the top leaving at least 1/2" extending over the top of the bottle. Fold this extended part of the tape over into the inside to enclose the seam.
You can cut 1 or more V shapes into the top edge to hold burning cigarettes.
Drop the burning cigarette butt through the bottle neck. (watch that you don't leave the burning part resting against the side of the bottle--it will melt a hole and ruin your creation).
The smoke is trapped in the bottle, and the reduced oxygen will extinguish the cigarette. I should mention that you shouldn't be either buying stuff in plastic bottles, or smoking. But just in case you do.