Sec. 38. A retailer who purchases cigarettes from a distributor who has not obtained a registration certificate required under section 16 of this chapter or whose registration certificate has been suspended or revoked by the department is subject to a penalty not to exceed the greater of: (1) one hundred percent (100%) of the retail value of the cigarettes described in this section; or (2) five thousand dollars ($5,000);
on each such purchase. As added by P.L.137-2022, SEC.59.