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Penalties for Non-Compliance Failure to obtain the proper permit before selling cigarettes or related products can result in significant penalties: Fines : Businesses may incur monetary fines for operating without a permit

On the fiduciary breach claims, the district court followed the courts in Mehlberg and Bokma in finding plaintiffs had plausibly alleged the employer acted as a fiduciary with respect to assessing and collecting the tobacco surcharge and keeping the surcharge funds for its own benefit

Contributed by Liz Baumann

While e-cigarettes are currently the most commonly used tobacco product reported by youth,6 this report did not model impacts of e-cigarettes

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