Iowa Code § 453A.3 — Penalty

1 CIG ARET TE AND TOBACCO T A XES — NICOTINE AND V APOR PRODUCTS, §453A .3 453A .3 P enalty . 1. a. A person, other than a retailer as defined in section 453A .1 or 453A .42 , who violates section 453A .2, subsection 1 , is guilty of a simple misdemeanor . b. An employee of a retailer as defined in section 453A .1 or 453A .42 , who violates section 453A .2, subsection 1 , commits a simple misdemeanor punishable as a scheduled violation under section 805.8C, subsection 3 , paragraph “b” . 2. A person who violates section 453A .2, subsection 2 , is subject to the following, as applicable: a. A civil penalty pursuant to section 805.8C, subsection 3 , paragraph “c” . Notwithstanding section 602.8106 or any other provision to the contrary , any civil penalty paid under this subsection shall be retained by the city or county enforcing the violation. b. F or a first offense, performance of eight hours of community work requirements, unless waived by the court. c. F or a second offense, performance of twelve hours of community work requirements. d. F or a third or subsequent offense, performance of sixteen hours of community work requirements.