Responsibility for damages; level of offense

Any person whose participation in the marketing of illegal controlled substances constitutes any of the following levels of offense shall be subject to a rebuttable presumption of responsibility in the following amounts: (1) for a level one offense, twenty-five percent of the damages; (2) for a level two offense, fifty percent of the damages; (3) for a level three offense, seventy-five percent of the damages; or (4) for a level four offense, one hundred percent of the damages.