1. I. Administrative penalties for violation of RSA 78:26 shall be in accordance with RSA 78:26, VII.

2. II. In addition to, or in lieu of, a period of tobacco tax certificate suspension, the commissioner may assess an administrative fine against any wholesaler who satisfies RSA 78:2, III, who has sold tobacco product without indicia of tax paid, or against any retailer who has purchased tobacco products without indicia of tax paid, as follows:

   1. (a) First offense-$500.
   2. (b) Second offense-$1,500.
   3. (c) Third offense-$5,000.

Source. 2019, 178:1, eff. Jan. 1, 2020. 2025, 224:15, eff. July 1, 2025.