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For Businesses: 1st offense $100 $500 2nd offense $500 $1,000 3rd offense* $1,000 $3,000 Offenses after 3 ** $5,000 $10,000 For Individuals: 1st offense $100 $250 2nd offense $250- $500 Offenses after 2 $500 $1,000 * In addition, upon the third conviction of a retailer in a 24-month period, the PA Department of Revenue may, after the opportunity for a hearing, suspend the retailers cigarette license for up to 30 days