Section 23. Penalties for Noncompliance. — The following penalties shall apply:
For any violation of Section 15, if the offender is a person; and Section 17, if the offender is a juridical person, the following shall be imposed:
On the first offense, a fine of Five thousand pesos (P5,000.00);
On the second offense, a fine of Ten thousand pesos (P10,000.00); and
On the third offense, a fine of Twenty thousand pesos (P20,000.00): Provided, That the business permits and licenses, in the case of a business entity or establishment, shall be revoked or cancelled.
For any violation of Sections 6, 7, 9, 10, 11 and 20, if the offender is a retailer, the following shall be imposed:
On the first offense, any person or any business entity or establishment selling, distributing or purchasing Vaporized Nicotine and Non-Nicotine Products and Novel Tobacco Products to, for or from a minor shall be fined the amount of Ten thousand pesos (P10,000.00) or imprisoned for not more than thirty (30) days, upon the discretion of the court. For succeeding offenses, both penalties shall apply in addition to the revocation of the business licenses or permits in the case of a business entity or establishment;
If the violation is done by an establishment or business entity, the owner, president, manager, or the most senior officers thereof shall be held liable for the offense; and
If a minor is caught selling, buying or using any Vaporized Nicotine and Non-Nicotine Products and Novel Tobacco Products, the DOH and the Department of Social Welfare and Development (DSWD) shall implement appropriate intervention programs, including, but not limited to, counseling of the minor and the minor's parent or guardian.
For any violation of Sections 8, 12, 13, 14 and 18, if the offender is a manufacturer, distributor, or retailer, the following shall be imposed:
On the first offense, a fine of One hundred thousand pesos (P100,000.00);
On the second offense, a fine of Two hundred thousand pesos (P200,000.00); and
On the third offense, affine of Four hundred thousand pesos (P400,000.00) or imprisonment of not more than three (3) years, or both, at the discretion of the court: Provided, That the business permits and licenses, in the case of a business entity or establishment, shall be revoked or cancelled.
For any violation of Sections 4 and 5 of this Act, if the offender is a manufacturer, importer, distributor, or retailer, the following shall be imposed:
On the first offense, a fine of Two million pesos (P2,000,000.00) and imprisonment of two (2) years;
On the second offense, a fine of Four million pesos (P4,000,000.00) and imprisonment of four (4) years; and
On the third offense, a fine of Five million pesos (P5,000,000.00) and imprisonment of six (6) years: Provided, That the business permits and licenses, in the case of a business entity or establishment, shall be revoked or cancelled.
Online sellers and distributors of Vaporized Nicotine and Non-Nicotine Products or Novel Tobacco Products and online platforms that are noncompliant with Section 8 of this Act shall be ordered by the DTI to immediately suspend trading of such products and shall be liable for the fines and penalties imposed under this section. Suspension shall continue until the manufacturer, seller, distributor or online platform has complied with the requirements provided under Section 8 of this Act.
The BIR shall order the immediate recall, ban or seizure from public sale or distribution of Vaporized Nicotine and Non-Nicotine Products or Novel Tobacco Products not registered with the BIR, including those sold online. This is without prejudice to the filing of the appropriate cases and collection of correct taxes and duties, including applicable fines and penalties under Republic Act No. 8424, as amended, and Republic Act No. 10863, otherwise known as the "Customs Modernization and Tariff Act (CMTA)."
The DTI and the BIR, in consultation with relevant stakeholders, shall design, promulgate and utilize new and emerging innovative tools and technologies to ensure that only registered Vaporized Nicotine and Non-Nicotine Products or Novel Tobacco Products are made available in the market.
If the guilty officer is a foreign national, the officer shall be deported after service of sentence and/or payment of applicable fines without need of further deportation proceedings and shall be permanently barred from re-entering the Philippines.