44-20-35. Penalties for violations as to unstamped contraband cigarettes or contraband other tobacco products

(a) Any person who violates any provision of §§ 44-20-33 and 44-20-34 shall be fined or imprisoned, or both fined and imprisoned, as follows:
(1) For a first offense in a twenty-four-month (24) period, fined not more than ten (10) times the retail value of the contraband cigarettes, and/or contraband other tobacco products, or be imprisoned not more than one (1) year, or be both fined and imprisoned;
(2) For a second or subsequent offense in a twenty-four-month (24) period, fined not more than twenty-five (25) times the retail value of the contraband cigarettes, and/or contraband other tobacco products, or be imprisoned not more than three (3) years, or be both fined and imprisoned.
(b) When determining the amount of a fine sought or imposed under this section, evidence of mitigating factors, including history, severity, and intent shall be considered.