Section 78:21 - Administrative PenaltiesI. Administrative penalties for violation of RSA 78:26 shall be in accordance with RSA 78:26, VII.II. In addition to, or in lieu of, a period of license suspension, the commissioner may assess an administrative fine against any wholesaler who satisfies RSA 78:2, III, who has sold tobacco product without indicia of tax paid, or against any retailer who has purchased tobacco products without indicia of tax paid, as follows: (b) Second offense-$1,500.(c) Third offense-$5,000.Repealed and reenacted by 2019, 178:1, eff. 1/1/2020. 2019, 178:1, eff. Jan. 1, 2020.