https://www.bloomberg.com/news/articles/2017-09-05/apple-ret...
Anytime a company pays a dividend AND increases their outstanding debt in the same time period, you could draw ths conclusion that they financed the dividend using debt.
Check out the financials for Vector group...
https://finance.yahoo.com/quote/VGR/financials?p=VGR
On the summary page you can see they pay about a 15% dividend. On their income statement you can see their net income is less than $100 million USD. On the balance sheet, you can see the long term debt has increased by a serveral hundred million over the last few years. That dividend sure sounds like it is financed by debt, although you'd have to dig into what is really going on to know for sure.