(b) Penalties. In addition to any other penalty provided in this
article or otherwise imposed by law, every distributor on whom tax is
imposed under this article and every person who sells adult-use cannabis
products at retail who fails to maintain or make available to the
commissioner the records required by this section is subject to a
penalty not to exceed five hundred dollars for each month or part
thereof for which the failure occurs. This penalty may not be imposed
more than once for failures for the same monthly period or part thereof.
If the commissioner determines that a failure to maintain or make
available records in any month was entirely due to reasonable cause and
not to willful neglect, the commissioner must remit the penalty for that
month.
(c) The failure of any person who sells adult-use cannabis products at
retail, except a person who possesses a valid registered organization
adult-use cultivator processor distributor retail dispensary license or
microbusiness license issued by the office of cannabis management, to
comply with subdivision (a) of this section for the adult-use cannabis
products in such person's possession shall be presumptive evidence that
the tax thereon has not been paid, and that such person shall be liable
for the tax thereon unless evidence of such invoice, payment or
assumption shall later be produced.