Iowa Code § 453A.52B — Penalties

1 CIG ARET TE AND TOBACCO T A XES — NICOTINE AND V APOR PRODUCTS, §453A .52B 453A .52B P enalties. 1. A retailer , distributor , or wholesaler who sells or offers for sale a vapor product in this state that is not included in the vapor products directory established in this subchapter shall be subject to all of the following, as applicable: a. A civil penalty of three hundred dollars per day for each vapor product offered for sale in violation of this subsection until the offending vapor product is removed from the market or until the offending vapor product is properly listed on the directory . b. F or a second violation within a period of two years, a retailer shall be assessed a civil penalty of one thousand five hundred dollars or the retailer ’s permit shall be suspended for a period of thirty days. c. F or a third violation within a period of three years, a retailer shall be assessed a civil penalty of one thousand five hundred dollars and the retailer ’s permit shall be suspended for a period of thirty days. d. F or a fourth violation within a period of three years, a retailer shall be assessed a civil penalty of one thousand five hundred dollars and the retailer ’s permit shall be suspended for a period of sixty days. e. F or a fifth violation within a period of four years, the retailer ’s permit shall be revoked. 2. A vapor products manufacturer whose vapor products are not listed in the vapor products directory and are sold in this state, whether directly or through a distributor , wholesaler , retailer , or similar intermediary or intermediaries, is subject to a civil penalty of one thousand dollars per day for each vapor product offered for sale in violation of this subsection until the offending vapor product is removed from the market or until the offending vapor product is properly listed on the directory . 3. Any vapor products manufacturer that knowingly makes a false representation in any of the information required by this subchapter is guilty of a serious misdemeanor for each false representation. 4. Knowingly shipping or receiving vapor products in violation of this subchapter is an unfair practice and a violation of section 714.16 . 5. In any action brought by the state to enforce this subchapter , the state shall be entitled to recover the costs of investigation and prosecution, expert witness fees, court costs, and reasonable attorney fees. 6. P ayment for any penalty imposed pursuant to this section shall be remitted to the department electronically , unless the director has permitted submission of such information through an alternative method pursuant to section 453A .57 . 2024 Acts, ch 1180, §6