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Section 10-25 of this Act or Section 6 of the Cigarette Tax Act. In addition, the Department may impose a civil penalty not to exceed $1,000 for the first violation and $3,000 for each subsequent violation, which shall be deposited into the Tax Compliance and Administration Fund. (Source: P.A. 100-940, eff. 8-17-18.) (35 ILCS 143/10-38) Sec. 10-38. Presumption for unlicensed distributors, remote retail sellers, or persons. Whenever any person obtains tobacco products from an unlicensed in-state or out-of-state distributor, remote retail seller, or person, a prima facie presumption shall arise that the tax imposed by this Act on such tobacco products has not been paid in violation of this Act. Invoices or other documents kept in the normal course of business in the possession of a person reflecting purchases of tobacco products from an unlicensed in-state or out-of-state distributor, remote retail seller, or person or invoices or other documents kept in the normal course of business obtained by the Department from in-state or out-of-state distributors, remote retail sellers, or persons, are sufficient to raise the presumption that the tax imposed by this Act has not been paid. If a presumption is raised, the Department may assess tax, penalty, and interest on the tobacco products. In addition, any person who violates this Section is liable to pay to the Department, for deposit in the Tax Compliance and SB3019 Enrolled LRB104 20255 HLH 33706 b Public Act 104-0468