RSA 78:21: Administrative Penalties.

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

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:

(a) First offense-$500.

(b) Second offense-$1,500.

(c) Third offense-$5,000.