Section 51-32-07 - Penalties1. Except as otherwise provided in this section, a person that violates this chapter is subject to a fine of not more than one thousand dollars. In the case of a second or subsequent violation of this chapter, the person is subject to a fine of not less than one thousand dollars nor more than five thousand dollars.2. Any person who knowingly violates any provision of this chapter is guilty of a class C felony.3. Any individual who knowingly and falsely submits a certification under paragraph 1 of subdivision e of subsection 1 of section 51-32-01 in another individual's name is guilty of a noncriminal offense and is subject to the penalty provided under subsection 1.4. Any person that fails to pay any tax required in connection with a delivery sale shall pay, in addition to any other penalty, a penalty of fifty percent of the tax due but unpaid.5. Any cigarettes sold or attempted to be sold in a delivery sale that does not meet the requirements of this chapter are forfeited to the state and must be destroyed.