Tennessee Code Title 68. Health, Safety and Environmental Protection § 68-102-506

(a) A manufacturer, wholesale dealer, agent or any other person or entity that knowingly sells or offers to sell cigarettes, other than through retail sale in violation of § 68-102-503 shall be liable for a civil penalty not to exceed one hundred dollars ($100) for each pack of such cigarettes sold or offered for sale; provided, that in no case shall the penalty against any such person or entity exceed one hundred thousand dollars ($100,000) during any thirty-day period.

(b) A retail dealer who knowingly sells or offers to sell cigarettes in violation of § 68-102-503, shall be liable for a civil penalty not to exceed one hundred dollars ($100) for each pack of such cigarettes sold or offered for sale; provided, that the penalty against any retail dealer shall not exceed twenty-five thousand dollars ($25,000) for sales or offers to sell during any thirty-day period.

(c) In addition to any penalty prescribed by law, any corporation, partnership, sole proprietor, limited partnership or association engaged in the manufacture of cigarettes that knowingly makes a false certification pursuant to § 68-102-504 shall be liable for a civil penalty of at least seventy-five thousand dollars ($75,000) and not to exceed two hundred fifty thousand dollars ($250,000) for each such false certification.

(d) Any person violating any other provision in this part shall be liable for a civil penalty for a first offense not to exceed one thousand dollars ($1,000), and for a subsequent offense liable for a civil penalty not to exceed five thousand dollars ($5,000), for each such violation.

(e) Any cigarettes that have been sold or offered for sale that do not comply with the performance standard required by § 68-102-503 shall be subject to forfeiture and, upon forfeiture, destroyed; provided, however, that prior to the destruction of any cigarette pursuant to this section, the true holder of the trademark rights in the cigarette brand shall be permitted to inspect the cigarette.

(f) The Uniform Administrative Procedures Act, compiled in title 4, chapter 5, governs all matters and procedures respecting the hearing and judicial review of any contested case arising under this part. The state fire marshal is authorized to assess civil penalties for each violation as specified in this part.

(g) Whenever any law enforcement personnel or duly authorized representative of the state fire marshal discovers any cigarettes that have not been marked in the manner required by § 68-102-505, such personnel is authorized and empowered to seize and take possession of the cigarettes. The cigarettes shall be turned over to the commissioner of revenue, and shall be forfeited to the state. Cigarettes seized pursuant to this section shall be destroyed; provided, however, that prior to the destruction of any cigarette seized pursuant to this part, the true holder of the trademark rights in the cigarette brand shall be permitted to inspect the cigarette.