Sec. 52-71. Penalties.

If a vendor does not pay the tobacco tax when due under Section 52-67(e), the vendor is subject to a Class C civil penalty for each taxable tobacco product for which a tax has not been paid.

If a vendor does not display to the Director taxable products or records as required under this Article, the Vendor is subject to a Class A civil penalty.

A violation of this Article is not subject to a criminal penalty.

Section 52-21 applies to the tobacco tax imposed under this Article.