(a) An enforcing agency may assess civil penalties against any person, firm, or corporation that sells, gives, or in any way furnishes to another person who is under 21 years of age any tobacco, cigarette, cigarette papers, any other instrument or paraphernalia that is designed for the smoking or ingestion of tobacco, tobacco products, or any controlled substance, according to the following schedule:

1. (1) A civil penalty of one thousand dollars ($1,000) to one thousand five hundred dollars ($1,500) for the first violation.
2. (2) A civil penalty of two thousand dollars ($2,000) to three thousand dollars ($3,000) for the second violation at the same location within a five-year period.
3. (3) A civil penalty of five thousand dollars ($5,000) to ten thousand dollars ($10,000) for the third violation at the same location within a five-year period.
4. (4) A civil penalty of ten thousand dollars ($10,000) to twenty thousand dollars ($20,000) for a fourth violation within a five-year period.
5. (5) A civil penalty of at least twenty thousand dollars ($20,000) for five or more violations within a five-year period.

(b)

1. (1) In addition to the civil penalties described in subdivision (a), upon the assessment of a civil penalty for the third, fourth, or fifth violation, the department, within 60 days of the date of service of the final administrative adjudication on the parties or payment of the civil penalty for an uncontested violation, shall notify the State Board of Equalization of the violation. The State Board of Equalization shall then assess a civil penalty of two hundred fifty dollars ($250) and suspend or revoke a license issued pursuant to Chapter 2 (commencing with Section 22971.7) of Division 8.6 in accordance with the following schedule:

   1. (A) A 45-day suspension of the license for a third violation at the same location within a five-year period.
   2. (B) A 90-day suspension of the license for a fourth violation at the same location within a five-year period.
   3. (C) Revocation of the license for a fifth violation at the same location within a five-year period.
2. (2) The provisions of Chapter 4 (commencing with Section 55121) of Part 30 of Division 2 of the Revenue and Taxation Code apply with respect to the collection of the penalty imposed by the State Board of Equalization pursuant to paragraph (1).

(c)

1. (1) For each suspension or revocation pursuant to subdivision (b), the civil penalty of two hundred fifty dollars ($250) assessed pursuant to that subdivision, notwithstanding Section 22953, shall be deposited into the Cigarette and Tobacco Products Compliance Fund established pursuant to Section 22990. Moneys from that civil penalty deposited into this fund shall be made available to the State Board of Equalization, upon appropriation by the Legislature, for the purposes of meeting its duties under subdivision (b).
2. (2) The department shall, upon request, provide to the State Board of Equalization information concerning any person, firm, or corporation that has been assessed a civil penalty for violation of the STAKE Act pursuant to this section when the department has notified the State Board of Equalization of the violation.

(h)

1. (1) In the case of a corporation or business with more than one retail location, to determine the number of accumulated violations for purposes of the penalty schedule set forth in subdivision (a), violations of this division by one retail location shall not be accumulated against other retail locations of that same corporation or business.
2. (2) In the case of a retail location that operates pursuant to a franchise as defined in Section 20001, violations of this division accumulated and assessed against a prior owner of a single franchise location shall not be accumulated against a new owner of the same single franchise location for purposes of the penalty schedule set forth in subdivision (a).