210.181 Civil penalties
(1) Except as provided in s. 210.16(6), whoever knowingly omits, neglects,
or refuses to comply with any duty imposed upon him or her by this part,
or to do or cause to be done any of the things required by this part,
or does anything prohibited by this part shall, in addition to any other
penalty provided in this part, be liable for a fine of $1,000 or five
times the retail value of the cigarettes involved, whichever is greater.
(2) Whoever fails to pay any tax imposed by this part at the time
prescribed by law or rules shall, in addition to any other penalty provided
in this part, be liable for a penalty of five times the unpaid tax due.