(a) Whoever omits, neglects, or refuses to comply with any duty imposed upon him/her
by this chapter, or to do, or cause to be done, any of the things required by this
chapter, or does anything prohibited by this chapter, shall, in addition to any other
penalty provided in this chapter, be liable as follows:
(1) For a first offense in a twenty-four-month (24) period, a penalty of not more
than ten (10) times the retail value of the cigarettes and/or other tobacco products
(2) For a second or subsequent offense in a twenty-four-month (24) period, a penalty
of not more than twenty-five (25) times the retail value of the cigarettes and/or
other tobacco products involved.
(b) Whoever fails to pay any tax imposed by this chapter at the time prescribed by
law or regulations, shall, in addition to any other penalty provided in this chapter,
be liable for a penalty of one thousand dollars ($1,000) or not more than five (5)
times the tax due but unpaid, whichever is greater.
(c) When determining the amount of a penalty sought or imposed under this section,
evidence of mitigating or aggravating factors, including history, severity, and intent,
shall be considered.
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