The department of revenue, through the commissioner, shall administer and enforce this part.
For an initial violation or noncompliance with any provision of this part by a retail dealer, a penalty shall be imposed not to exceed two hundred fifty dollars ($250);
For any second violation or noncompliance with any provision of this part by any person who has previously been found in violation of subdivision (b)(1), a penalty shall be imposed not to exceed five hundred dollars ($500); and
For any subsequent violation or violations or noncompliance with any provision of this part, by any person who has previously been found in violation of subdivision (b)(2), a penalty shall be imposed not to exceed one thousand dollars ($1,000).
Any person whose license is revoked or suspended under this section, and who continues to engage in the unauthorized sale, distribution or handling of cigarettes in this state, either directly or through any agent or third party acting on behalf of such person, shall be charged with an additional violation of this part and shall also be in violation of § 67-4-1015.
Any person who is adversely affected by a decision of the commissioner may petition the department of revenue for a hearing pursuant to § 67-1-105, which will be held in accordance with the Uniform Administrative Procedures Act, compiled in title 4, chapter 5, part 3.
In enforcing this part, the commissioner shall consider the cost and effectiveness of administration and endeavor to administer this part in the most cost-efficient manner.
